1099Q has to agree with 1099T

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

529去付学校，那个付款也有child's SSN， 529给你发1099-Q的时候会注明。

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的钱取出来先放入自己的账户，然后再给小孩付房租，付医保等等，这样就有non qualified use的嫌疑。应该钱直接给小孩。