1. My wife and I filed the married joint federal returns. We contributed a total of $ 190,000 from 2020 to 2025 for my daughter's college education. Do we need to file the gift tax return for 2024 if the total amount contributed exceeded $190,000? If the amount was exceeded more than $190,000 in 5 years, which form we need to file for the excess amount toward her gift tax?
2. I did not receive 1099-Q form since my daughter is the beneficiary of the 529 plans. She received the form 1099-Q for the qualified education expenses. Her earned income was $1,540 in 2024. The 529 withdrawals have been used to pay directly to the university for her qualified education expenses. Does she need to file her income tax return with Federal and State in California?
