I withdrew all the money from my adult child's QEP and received a 1099Q. Where do I report that income? I know I have to pay tax and penalty?

Please follow the instructions in this TurboTax Help topic to enter your form 1099-Q.

I withdrew all the money from 1099Q funds I was saving for my grandson.  He does not live with me and he dropped out of high school.  Where do I report using Turbo Tax

Yes, that will need to be recorded.
 

1. To enter your Form 1099-Q, please click on Deductions and Credits, on the side menu bar 
2. Scroll down to Education and select See More 
3. Click on Start or Revisit next to ESA and 529 qualified tuition programs (Form 1099-Q)