You have two different "recipients". The "recipient" of the distribution can be either the owner or the beneficiary depending on who the money was sent to. When the money goes directly from the Qualified Tuition Plan (QTP) to the school, the student is the "recipient". The distribution will be reported on IRS form 1099-Q.
The 1099-Q gets reported on the recipient's return. The recipient's name & SS# will be on the 1099-Q.
You cannot combine the beneficiary student's 1099-Q with yours.
You going to have to allocate expenses to both 1099-Q. Although the student is in a lower tax bracket than you, any taxable distribution is unearned income and potentially subject to the "kiddie tax".
