Fill out Form 1099-Q (Payments From Qualified Education Programs) online
Form 1099-Q reports distributions from qualified education programs, including 529 plans and Coverdell Education Savings Accounts (ESAs). It shows the gross distribution, the earnings portion, and the basis portion of the distribution.
How to fill out Form 1099-Q (Payments From Qualified Education Programs)
Enter payer and recipient information
Fill in the payer's (plan administrator or trustee) name, address, phone, and TIN. Enter the recipient's name, address, TIN, and account number.
Report distribution amounts
Enter the gross distribution in Box 1. Enter the earnings (or gain) portion of the distribution in Box 2. Enter the basis portion in Box 3.
Identify the distribution type
Check Box 4 if the distribution is from a trustee-to-trustee transfer. Check Box 5 to indicate whether the distribution is from a qualified tuition program (529 plan) or a Coverdell ESA. Check Box 6 if the recipient is not the designated beneficiary.
File and distribute copies
File Copy A with the IRS by the filing deadline. Provide Copy B to the recipient. The recipient uses this form to determine whether the distribution is taxable on their federal return.
About Form 1099-Q (Payments From Qualified Education Programs)
Who needs this form
Officers or employees of qualified tuition programs (529 plans) and trustees or custodians of Coverdell ESAs who made distributions during the year. The form is sent to the designated beneficiary or the account owner, depending on who received the distribution.
Where to submit
File Copy A with the IRS by the applicable IRS filing deadline for the filing year. Provide Copy B to the recipient (designated beneficiary or account owner) by the deadline listed in the latest official instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Assuming all 529 distributions are tax-free without verifying they were used for qualified education expenses
- Not reporting the earnings portion of distributions used for non-qualified expenses as taxable income
- Confusing the designated beneficiary with the account owner when determining who reports the distribution
- Overlooking the 10% additional tax on earnings used for non-qualified expenses
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Are 529 plan distributions always tax-free?
No. Distributions from 529 plans are tax-free only when used for qualified education expenses such as tuition, fees, books, supplies, and room and board (for students enrolled at least half-time). The earnings portion of distributions used for non-qualified expenses is subject to income tax plus a 10% additional tax penalty.
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