Making a distribution to pay the student's student loans is considered a non-qualifying distribution for New York state.
You should report all the contributions made to that account no matter who made them.
Roll-overs would count if the roll-over did not include earnings and had not been adjusted by any tax credit/subtractions.
New York will tax this distribution UNLESS the distribution is a return of your contribution only and does not include Earnings or tax adjustments/modifications.
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