Only if the distribution was used for something other than the special needs beneficiary does the 1099-QA need to be reported.
If all or part of the distribution was used for unqualifying purposes, enter only that unqualifying portion in TurboTax.
Enter only the taxable portion under
Other Tax Situations
Additional taxes and repayments
OR
Search 1099-qa and select the "Jump to 1099-qa" link
HERE is more information about an ABLE account
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"