Thanks for the response. I didn't think of ineligibility to claim the credit due to my income. My AGI is about $107,000 as head of household so I wouldn't be able to claim the credit.
The 1099-Q amounts are box 1) $4,635, box 2) $1,802.67, and box 3) $2,832.33. This was all used for rent for my daughter.
No books were purchased. So, it seems my only option is to have my daughter claim the $27k in income and pay the taxes including the kiddie tax because she qualifies to be claimed on my return since her W2 income of $5,400 was too low to support herself.
