From IRS Pub 970, Tax Benefits for Education:
Rollovers and Other Transfers
Assets can be rolled over or transferred from one QTP to another or from a QTP to an ABLE account. In addition, the designated beneficiary can be changed without transferring accounts.
Any amount distributed from a QTP isn't taxable if it's rolled over to either:
• Another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse), or
• An ABLE account for the benefit of the same beneficiary or for the benefit of a member of the beneficiary’s family (including the beneficiary’s spouse). But this doesn’t apply to the extent the amount distributed when added to other amounts contributed to the ABLE account exceeds the annual contribution limit. For more information about ABLE accounts, see Publication 907, Tax Highlights for Persons With Disabilities.
An amount is rolled over if it's paid to an ABLE account or another QTP within 60 days after the date of the distribution.
Note. Under COVID-19 emergency relief, the student could roll over these amounts by July 15, 2020, if the 60-day period ends on or after April 1, 2020, and before July 15, 2020.
Don't report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040, 1040-SR, or 1040-NR. These aren't taxable distributions.
Members of the beneficiary's family. For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary.
1. Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them.
2. Brother, sister, stepbrother, or stepsister.
3. Father or mother or ancestor of either.
4. Stepfather or stepmother.
5. Son or daughter of a brother or sister.
6. Brother or sister of father or mother.
7. Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
8. The spouse of any individual listed above.
9. First cousin.
https://www.irs.gov/pub/irs-pdf/p970.pdf (pages 62-63)