Reporting QTP on Savings Bond to 529 rollover for non-dependant daughter

[Bo32]

While attempting to enter details on Form 8815 for the rollover of savings bonds to a 529, as a QTP, line 1a on the 8815 asks for the name of the recipient. Since our daughter is no longer a dependent, I can't enter her name, but the 529 is in her name. I don't believe she needs to be a dependent for her 529 to accept a rollover from tax exempt savings bonds. How can I proceed?

[AmyC]

She does not need to be a dependent but must have the income to support the ROTH contribution. If none of the rollover is taxable, the Q should not be entered.

 IRS Publication 970, Tax Benefits for Education states:

Any amount distributed from a QTP isn't taxable if it's rolled over to:

• Another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse),
• An ABLE account for the benefit of the same beneficiary or for the benefit of a member of the beneficiary’s family (including the beneficiary’s spouse). But this doesn’t apply to the extent the amount distributed when added to other amounts contributed to the ABLE account exceeds the annual contribution limit. For more information about ABLE accounts, see Pub. 907, Tax Highlights for Persons With Disabilities, or
• A Roth IRA for the benefit of the same beneficiary, if the distribution is a direct trustee-to-trustee transfer from a QTP account that has been open for more than 15 years and the amount distributed does not exceed total contributions (and attributable earnings) made to the QTP more than 5 years before the distribution date. However, this doesn't apply to the extent the amount distributed when added to other amounts contributed to Roth IRAs exceeds the annual contribution limit. For more information about contributions to Roth IRAs, see Publication 590-A.