I have a client with an 1099-Q, has 2 children in college, TP is the beneficary. One of the kids has no scholarships and 3600 in tuitions, the other has 12K in tuitions with 9650 in scholarships. What I'm trying to figure out is can I split the 4000 from the 1099-Q so each child can still qualify from ed credits. The whole amount of QTP could be used up for room,broad & books for one of the children, in that case do I even need to report the 4000 from the 1099-Q? According to TTB 12-4 since the total amount would be used up the 4K doesn't even get reported. I'm just looking for a second opinion. Thanks