Q. f I have the distribution from my son's 529 plan sent to me, I will then be the recipient of the distribution that gets reported on 1099-Q, right? In that case, do I file my tax return for 1099-Q and to claim for AOTC as well?
A. Yes, the "recipient" files the 1099-Q, if it needs to be filed, even if you are also claiming the AOTC. But, in the $3000 example, you would not need to file the 1099-Q because the box 1 amount is fully covered by expenses. You already know none of it is taxable.
