Thanks Amy C.  I tried to find the reference you made  ("IRS Publication 970, Tax Benefits for Education states: If the entire 1099-Q went to qualified expenses, room and board, tuition, etc then you do not need to enter the form."   

I wasn't able to find it.  Could you indicate where the publication states this?  I looked on page 12 and 52 (per your note).  I am the recipient of the 529 disbursements on behalf of my kids, the beneficiaries.  So I'm including the 1099-Qs in my filing but ran into the issue that the distributions are being taxed despite my entries for qualified education expenses that are equal to the distributions.

Thanks very much!