[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3033":3},{"rec_id":4,"title":5,"text":6},"3033","Qualified Tuition Program (529 Plan) Distributions (Form 1099-Q)","Menu Path: \u003Ci>Income > Uncommon Income > Tuition Program Distributions (1099-Q)\u003C/i>\n\u003Cbr>\u003Cbr>\n\u003Ci>Form 1099-Q\u003C/i> reports distributions taken from a 529 education plan. \u003Cbr>\u003Cbr>\nYou \u003Cb>don't\u003C/b> need to enter and report your \u003Ci>Form 1099-Q\u003C/i> if:\n\u003Cul>\u003Cli>You rolled over your 529 education plan from one account to another \u003Cb>or\u003C/b>\u003C/li>\n\u003Cli>You used all of your distribution for \u003Ca href=\"/freefile2025/answers?faq=11036\">education expenses\u003C/a> \u003Ci>and\u003C/i> no one is claiming an education credit based on the expenses paid for using your 529 program distribution.\u003C/li>\u003C/ul>\u003Cbr>\nYou \u003Cb>do\u003C/b> need to enter and report your \u003Ci>Form 1099-Q\u003C/i> if:\n\u003Cul>\u003Cli>You didn't use your entire distribution for education expenses \u003Cb>or\u003C/b>\u003C/li>\n\u003Cli>You or someone you know is \u003Ca href=\"/freefile2025/answers?faq=10284\">claiming an education credit\u003C/a> based on the \u003Ci>same\u003C/i> expenses paid for with your 529 program distribution.\u003C/li>\u003C/ul>\n\u003Cbr>\nPlease note that FreeTaxUSA does NOT support taxable distributions from a Coverdell Education Savings Account (ESA).\n\u003Cbr>\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=11035\">How much of my \u003Ci>Form 1099-Q\u003C/i> income is taxable?\u003C/a>",1777391508814]