Similar situation, here. The 1099Q shows my son's ssn. My son is a high school senior that takes a couple of classes at the local community college because the high school does not offer any math classes that he has not taken. The ESA (Son with me as authorized person/custodian) was rolled into an existing 529 (me owner, son is beneficiary). Do I report the 1099Q on my return, or my son's return?
