Education

I have similar question but in reverse - I want my child to file as independent as that is more advantageous for him. All of 529 distributions ($40K) went to him or his college directly and were for qualified educational expenses (1099-Q are in his name). His own income from summer internship was sufficient to pay for his rent, food, and personal expenses (approx. $30K). If 529 is counted as parent's contribution than he would not qualify as independent. I see that earlier responses indicate that IRS doesn't have a clear guidance in this case. I paid for his travel and some other expenses but not much, 529 is the one that is the decider in this case. Am I okay then to treat 529 distributions for qualified expenses as not from parent (even though I am the custodian)? Any thing else I need to keep in mind as I go through the support test?

@VictoriaD75 

Thanks