File Form 1099-Q (Info Copy Only) if you:
- Are an officer or an employee, or the designee of an officer or employee, having control of a program established by a state or eligible educational institution.
- Made a distribution from a qualified tuition program (QTP).
Other Items You May Find Useful
Notice 2003-53, Coverdell Education Savings Accounts
Notice 2016-13, Transition Relief for Certain Section 529 Qualified Tuition Programs to File Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)