do i have to report 1099 q on my tax return 
form 1099 q is filled out to determine if you owe any taxes on distributions from a coverdell education savings account esa or a 529 plan if the form indicates that you do not owe any taxes then you do not need to report this on your tax return who files a 1099 q the parent or the student the recipient of the distributions from an education plan will have to file form 1099 q which can be either the parent or the student depending on who received the money for example if the money goes directly from the education plan to the school then the student is the recipient and will need to fill out the form 7