I have made several exchanges between daughters account and my two sons accounts. She got a good amount of scholarship money so i moved her excess to their accounts. Since they are qualifying family members, this is a non-taxable event. The last time I moved money over to their accounts from hers, i checked the wrong box stating that the boys were NOT qualifying family members. I just received a 1099Q with my name on it. Called TRP, they told me what happened and there is no way to correct this. Now I have to handle this taxable transaction on my tax return. Any suggestions on how to explain this mistake within my tax return so that it is done properly and clears me from having to pay taxes on the earnings due to a (mistaken) non-qualified withdrawal.