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。
