Many thanks @MarilynG1 and @Hal_Al for your prompt responses.
Update - I managed to navigate TT and was able to enter a rollover of a portion of my 529 distribution back to another 529 account. Note this is a different rollover than the one mentioned in my original post. After the rollover, I had a very small amount left over as excess distribution which I reported and as @MarilynG1 mentioned in the post, TT accounted for all of this in the Payments from Qualified Education Plans worksheet in FORMS. It worked flawlessly. I followed advice elsewhere in the forum to enter the 1099-Q for my son's 529 (listing me as the recipient) info first, then enter the 1098-T.
However, when I tried to enter the 1099-Q for my son's ESA where he is listed as the recipient, TT told me I do not have to enter such info as I am not the recipient. It is this one that I am concerned about as the amount is relatively large, and it is coded as '1' (applies to distribution and transfers) while it is a direct transfer from my son's ESA to his 529. Neither one of us had a hold of the funds. It was all done internally. Any thoughts regarding the following options:
1- Put a blank sheet with a note that to clarify that that "1" is for a transfer not a distribution. This will entail printing my TT tax forms sending by mail with the attached note.
2- Use form 8275 Disclosure statement. I am not sure if this even applies in this situation.
3- Not attach a note, and file electronically. I have all the documentation for the transfer should the IRS have any questions.
Any insights are much appreciated. Thank you.
