My grandson was the beneficiary of a 529 plan which was paid directly to the college. The 1099-Q is in his name and SSN. The entire distribution went towards tuition. He also received a 1098-T from the school. The amount of the distribution on the 1099-Q is the same as the amount reported in box 1 of the 1098-T. His parents claim him as a dependent so he is not eligible for the American Opportunity Credit. Does the 1099-Q get reported on his tax return or the parent's return? Is the 1098-T reported on both returns?
