Yes.
While a rollover from a Traditional IRA or other retirement plan such as a 401(k) plan to a Roth IRA does not count as a new contribution, a rollover from a 529 plan to your Roth IRA does count as a contribution and is subject to Roth IRA contribution limits and a lifetime rollover limit of $35,000 per beneficiary.
You will report this rollover as a contribution to a Roth IRA on your tax return.
If all the requirements for the rollover are met, the rollover is not taxable and your father as the owner of the 529 plan, does not have to report form 1099-Q on his tax return.
@npkriz I have edited my answer
[Edited 03/25/2025 | 7:41 AM PST]
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