Education

Yes

If the 1099-Q distribution was used to pay education expenses, including Room and Board, and the expenses are not used for a credit, don't enter it on anyone's return.

If any of the distribution was used for expenses on the 1098-T, those expenses would need to be adjusted (subtracted from Box 1 so that it is not applied towards a credit on the mother's return) 

OR 

part of the distribution would be taxable income for whomever the 1099-Q was issued to. (Owner or Beneficiary) 

If the distribution was used to pay for room and board, simply keep it with the tax file of the taxpayer that was issued the 1099-Q.

The Taxpayer claiming the student enters the 1098-T and additional expenses, such as books and supplies to get an education credit. 

If this is the student's first year, you might want to look over Pub 970 for information and examples about juggling calendar years, school years, distributions, credit and scholarships. 

Taxpayers have choices about allocating funds to get the best bottom line. 

Also be aware that there is a recent change concerning leftover funds in a 529 plan. Starting in 2024, they may be rolled over into a Roth IRA. 

Pub 970 

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