distribution from 529

[Unregistered]

client took a non-liquidating distribution from 529 plan in NY and transferred the distributed assets to NC 529 within 60 days. is the distribution reported on the 1040 and then reconciled somewhere else, is it reported as a 1099-R or a 1099-MISC and is the "rollover" period the same on these plans as with an IRA?

If someone can tell me where to look for this info in TTB I would greatly appreciate it. Like momma always said, if I tell you the answer you'll remember for a week, if you find it yourself you'll remember it forever.

thanks in advance!

[Bees Knees]

For federal tax purposes, TTB, page 12-4, "The rollover must be made within 60 days of the distribution. Only one rollover is allowed during the 12-month period ending on the date of distribution."

For NY purposes, see New York 529 college savings program distributions on page NY-3 in the All States Tax Book. For NC purposes, page NC-2 says NC starts with federal taxable income. I see no adjustments for 529 plans, so my guess is they treat 529 plans the same as the federal does.