1099-Q recipient is parent, but used for dependent's tuition

[greg15w]

1099-Q from Bright Start 529 College Savings (Illinois) comes out with parent's name as recipient, but is used for tuition of dependent son. Is this OK or is it taxable income to parent? Looking at the account detail, the parent is the Account Owner and the son is the Beneficiary. Could the 1099-Q be incorrect?

[mhcpa1964]

On the 1099-Q, box 1 shows the distributions and box 2 shows the earnings. Ask your client who the beneficiary is and who received the distribution. The earnings can be taxable if the distribution exceeds the tuition. Client should have provided a 1098-T.