Form 1099-Q is sent to the Taxpayer that made the withdrawal from a 529 education savings plan. That Taxpayer is responsible for the tax, if there is any.
IRS Pub 970 states that if the distribution was used for education expenses, don't report the 1099-Q.
HOWEVER you (and the student) do need to understand the ramifications of the distribution. If anyone applies for an Education Credit, they must reduce the expenses they claim by the amount of the distribution.
If you claim the student as a dependent, when you enter the 1099-Q into the TurboTax program, the program should ask what the distribution was used for, and if you select education expenses, it asks you to select who is the student from the people listed on your return. You would select the dependent student and continue to report the student's 1098-T to determine if you are eligible for an Education Credit.
@hegs
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