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Form 1099-Q & Payment Types to Report

Form:    1099-Q

Title:     Payments From Qualified Education Programs (Under Sections 529 and 530)

What to Report:  Earnings from qualified tuition programs and Coverdell ESAs.

Amounts to Report:  All amounts

Due Date to IRS (unless indicated otherwise):  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31
Payment Types:
  • Coverdell ESA distributions
  • Direct rollovers
  • Qualified tuition program payments

Back to: Information Return Page

Page Last Reviewed or Updated: 2013-04-24