My 529 earnings are being taxed. I'm the recipient and my son is the beneficiary.
That's not possible. On the 1098-Q "recipient" and "beneficiary" are the same. The owner of the SSN in the "recipient's TIN" box is the beneficiary recipient. That is the person that reports the 1099-Q on their tax return.
As explained elsewhere in this thread, I suspect you are the custodian of the account.
