Q. Can we claim our 1099Q as college expense for her although she is not on our return?
A. Yes. It is not necessary that she be your dependent. It is only necessary that she is the beneficiary of the college fund and that she had enough Qualified Educational Expenses (QEE) for both her 1099-Q and your 1099-Q.
So, it depends on whether "some emergency" expenses qualify as QEE.
