Who is the recipient of Form 1099-Q?

The recipient is the person whose name is listed on the Form 1099-Q. The recipient may be either the person designated as the beneficiary or the person who set up the account, depending on how the distribution was made.

A 1099-Q can only be claimed on the recipient's tax return. If you have a dependent who is the recipient of a 1099-Q, include that 1099-Q on the tax return of your dependent.