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You may be able to claim your grandchild as a dependent if you supported her all year.   If she turned 17 during 2025 you cannot get the child tax credit but you can get the non-refundable $500 credit for other dependents, and maybe earned income credit and Head of Household filing status.     WHO CAN I CLAIM AS A DEPENDENT?   You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2025 taxes as long as they meet the following requirements: Qualifying child They're related to you. They aren't claimed as a dependent by someone else. They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. They aren’t filing a joint return with their spouse. They're under the age of 19 (or 24 for full-time students). No age limit for permanently and totally disabled children. They lived with you for more than half the year (exceptions apply). They didn't provide more than half of their own support for the year. Qualifying relative They don't have to be related to you (despite the name). They aren't claimed as a dependent by someone else. They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. They aren’t filing a joint return with their spouse. They lived with you the entire year (exceptions apply). They made less than $5200 in 2025 (not counting Social Security) You provided more than half of their financial support. When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent. Related Information: What does "financially support another person" mean? What is a "qualifying person" for Head of Household?   To claim a grandchild as your dependent When you enter the child’s name in My Info, you will be asked “What’s your relationship to  [child’s name]?”              Choose “another person”             a drop down menu will appear that lets you choose grandchild  

Q. Who is the party potentially subject to the tax - the account owner or the beneficiary? A. In this case, the beneficiary*.    For 529 plans, there is an “owner” (usually the parent), and a “beneficiary” (usually the student dependent). The "recipient" of the distribution can be either the owner or the beneficiary depending on who the money was sent to. When the money goes directly from the Qualified Tuition Plan (QTP) to the beneficiary's Roth IRA, the beneficiary is the recipient. The distribution will be reported on IRS form 1099-Q.  The 1099-Q gets reported on the recipient's return, if it even needs to be reported. The recipient's name & SS# will be on the 1099-Q.   *It actually does not get reported.  So far (for 2024), the IRS has not come up with a way to report it like (for example) how you report an IRA rollover.  The IRS was proposing a new check box 4b on the 1099-Q for a 529 to Roth IRA rollover (trustee to trustee). But, I have not heard an update on that.