529 Reimbursement choices to send check to me or my child

To claim eligible out-of-pocket expenses like books and supplies, my 529 plan has the option to send a check to me (as the owner) or my child (as the beneficiary and my dependent).  My child will not have any earned income in 2025.

 

I already paid the college directly for tuition from the 529 plan which will be reported under my child's SS# and will produce a 1099Q.  How does TT treat this if I get the reimbursement check which produces a 1099Q under my own SS#?  Does it matter?