I have a 1099-Q form. I only claim qualified expense (tuition and fees) but when I report the 1099-Q it got taxed. 1 why ? and can I choose to not report the 1099-Q?

100% of my 1099-Q went for tuition and fees of the beneficiary my son but the refund from the 529 was sent to me the owner and dad. Do I still need to report it ? why is it taxed?