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To withdraw money from education savings account tax free for qualified expenses for my beneficiary, does the beneficiary need to be my dependent?

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To withdraw money from education savings account tax free for qualified expenses for my beneficiary, does the beneficiary need to be my dependent?

Kindly refer to the Best Answer link:

https://ttlc.intuit.com/community/taxes/discussion/1099-q-recipient-is-not-the-parent/00/2904720#:~:...

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