529 nonqualified distribution

[stern100]

taxpayer has 4 dependents with 4 plans that taxpayer redeemed in 2006.
only one dependent is college age, doesn't show a rollover to the college dependent.
If these are nonqualified distributions, where is it reported, sched d?
where is the 10% penalty calculated?

[JCH]

See TTB pages 12-4, 12-5. I believe these are reported on Line 21 as other income. You may also want to review Pub 970.