From reading questions and answers in this forum, I understand that I as parent claim the 1098T for my dependent college freshman for whom we paid college expenses from a state 529 account. My son is named as the beneficiary on the 1099-Q because payments were sent directly to the school under his SSN. Does my son have to enter the 1099-Q on his return? When he uses TT to do this, as the step by step guide seems to indicate, then he has a substantial tax liability for the gain on the earnings. But 529 proceeds used directly for qualified school expenses are supposed to be free from tax! Can he just skip entering the 1099-Q?
