Unqualified ESA distribution 1099-Q

[rp14428]

Hello, I contribute to Education Savings Accounts for my kids (1 year old & 3 year old).

In 2021, I took Unqualified distributions from their accounts and received 1099-Qs. The forms list my kids as recipients and includes their SSNs.

Since the 1099-Qs we're issued to the kids, it did not allow me to enter these on my taxes. What do I do with them? I see some answers saying my kids need to file taxes, but they're babies with obviously no income. I'm at a loss.

Anyone know what I should do? 

[Critter-3]

Since  the distributions were reported in the kids names & SS# they do indeed need to file their own tax returns ... the distribution IS income for the income tax return.