If the student is not your dependent, therefore not listed on your tax return, if you do enter the 1099-Q, the program will ask what the distribution was used for. You would select education expenses.
The program will then ask who the student was. You would select "Someone not on this tax return" and that would be the end of it. The distribution would not be taxable.
In that case, as others have already said, the 1099-Q needn't even be entered.
Payments made in the year count if they are for classes of that same year and/or the first three months of the following year.
Since the student is not your dependent, I suggest the student make the distributions so the 1099-Q is properly issued to the student.
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