If the name and SSN does not match, then an error was made on the form. You can request the issuer to correct the form. However, if the student's educational expenses support the amount of the withdrawals, you can leave the 1099-Q off your return.
Per the IRS, "To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. The numerator (top part) of the fraction is the AQEE you paid during the year. The denominator (bottom part) of the fraction is the total proceeds you received during the year."
For more information see the link below:
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