The form 1099-Q if it has be filed will go on your tax return as the owner of the account.
If the distribution is justified by qualified education expenses (including room and board) then you do not need to enter it on your tax return. Just keep the form in your tax records and any calculation to show that the distribution is fully used for education expenses of the beneficiary.
On form 1099-Q, instructions to the recipient read: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution.
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