Education

Thank you. I  adjusted her scholarship amount by 5000.  She also has a qualified education plan and she received a 1099-Q.   From my understanding, the beneficiary/recipient, which would be my daughter, has to report the info from the 1099-Q on her return, not our return...is this correct?  The distribution amount in Box 1 is 2031 and the earnings amount in Box 2 is 1249. Her qualified expenses are 9613 and her scholarships are 6400 leaving her an adjusted qualified expense amount of 3213.  Since the distribution amount is less than her adjusted qualified expenses, does she need to report the info from her 1099-Q on her return?