My 21 yr old daughter is a full-time student and dependent on my tax return. She did not work in 2017. We received 2 1099-Q forms for her 529 account. She was the recipient on the ones that were sent directly to the school for tuition and fees. I was the recipient on the funds that were used to pay for off campus room and board (which exceeded the university's listed cost of attendance budget). Since the cost of attendance budgeted amount for room and board was exceeded, it's my understanding that the excess is a non-qualified distribution. This has generated a non-qualified taxable income of several hundred dollars (using TurboTax, the program has assessed this to BOTH of us as additional income). If she does not have other income for the year, does she still need to file a separate tax return in her name because of this? Thanks!