1099Q has to agree with 1099T

1.  1099Q:  payer's SSN = parent,  recipient's SSN = child   => no tax.

529去付學校，那個付款也有child's SSN， 529給你發1099-Q的時候會注明。

2.  1099Q: payer's SSN = parent, recipient's SSN = parnet => potential non-qualified use, might have 10% penalty, IRS might audit.

如果有的父母把529的錢取出來先放入自己的賬戶，然後再給小孩付房租，付醫保等等，這樣就有non qualified use的嫌疑。應該錢直接給小孩。