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Education
Whomever is claiming the dependent that the 529 funds are being used for would take the 1098-T information. The IRS does not take into account who paid in, just who the individual "belongs" to. Therefore, since he is claiming himself and you are not taking him as a dependent, he would take the 529 distribution income on his return and report accordingly that the funds were used for qualified educational expenses.
March 17, 2021
2:16 PM