Whomever is issued the 1099-Q is responsible for the tax.
If you took the distribution, and the 1099-Q was issued to your Social Security Number, you enter it.
If the 1099-Q was issued to the student and HER Social Security Number is listed, she claims it.
Do you know why the student is no longer your dependent?
If she isn't, and she filed as if she was, she will probably want to amend her return to claim herself as a Non-dependent Taxpayer.
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