@Carl .
"I'm the recipient and my son is the beneficiary'' is possible and frequent.
"On the 1098-Q 'recipient' and 'beneficiary' are the same" UNLESS BOX 6 ON THE 1099-Q IS CHECKED.
For 529 plans, there is an “owner” (usually the parent), and a “beneficiary” (usually the student dependent). The "recipient" of the distribution can be either the owner or the beneficiary depending on who the money was sent to.
