Education

I have similar situation and I don't know how to file my tax to avoid mistake being tax or get 10% penalty.

My son is full time college and I claim him as dependant:

1098-T is under his name:

1098-T box 1 $11,000

1098-T box 5 $14,000

1099-Q to my name become distribution sent to me who pay room and board for my son = 3000

1099-Q box 1= 1700

1099-Q box 2= 1300

Room and Board (I paid) = 10,500

He got another scholarship but we did not get 1098-T = $4000

 

how do I file my return w/o getting penalty? Currently, I did something wrong that why my 1099-Q box 2 of 1300 is listed as taxable income.  I don't see any box for me to list the actual room and board expense as qualified expense, that cause my distribution subject to tax. Please help.