Education

Additionally, to add to the answer above, I feel it is easiest to enter under 

Wages & Income

Scroll down to "Less Common Income" 

Scroll down to "Miscellaneous Income" and select START

Scroll down to "Coverdell ESA and 529 qualified tuition programs (Form 1099-Q)" and select START

No, not beneficiary

Yes received 1099-Q

Continue through this interview and enter the 1099-Q

On the "Form 1099-Q Summary" screen select Done (but you are not done) 

Continue through the interview until you get to the "Non-dependent student expenses" screen

Be sure to enter the amount of the tax-free assistance.

The tax-free assistance must be as much or more of the distribution 

You will be taxed on the earnings (Schedule 1 line 8z)

You will not have the penalty tax (check Schedule 2 line 8 )