2025 1099Q recipient and beneficiary

Got this year's 1099Q.  I am the account holder, and my child is the beneficiary.  I rollover 7000 to her Roth IRA which I did last year too.  However, unlike last year's 1009Q in which I am the recipient and she is the beneficiary, this year's 1009Q has here as both recipient and beneficiary.  when I try to put 1009Q in her tax return, it shows that she has pay tax for the gain.  Any suggestions?

Thanks!