The beneficiary is the person on whom the education savings will be spent. In most cases, the owner of the 529 or Coverdell is a parent or grandparent and the beneficiary is their child or grandchild. You put the information for the person whose school expenses were paid with the withdrawal. It does not matter if the beneficiary is not named on the 1099-Q form, but you do need to name a beneficiary in TurboTax.
IRS Qualified Tuition Plans
