If the distribution is not taxed, it is not reported. The program uses the 1099-Q and the expenses you enter to determine if there is any taxable income you need to report. If the distribution was used for education expenses, including room and board, the numbers flow to a worksheet, but there is no form that is transmitted or attached to the return.
According to the IRS:
"Generally,
distributions are tax free if they aren't more than the beneficiary's adjusted
qualified education expenses for the year. Don't report tax-free distributions
(including qualifying rollovers) on your tax return.”
CLICK
HERE for IRS Pub 970 Education Credits
