Tax implications for 529 reimbursement to student beneficiary

[blackhawk]

Hello - I am getting ready to do my first withdrawal from my 529 account for my son (beneficiary). I need to get reimbursement for last semester's tuition that I paid in January 2019. From reading Brian Boswell's article below, it looks like it would be best to have 529 withdrawal sent to my son as the beneficiary. Per the article, this avoids red flags from the IRS. All the expenses will be qualified, so would this have any implications to my son's tax return? From what I have gathered so far, as long as the expenses are qualified, the 1099-Q amounts would not even be reported on my son's tax return, correct? In this case, do you even attach the 1099-Q form when the tax return is mailed to the IRS?

Thanks

How To Make Withdrawals From Your 529 Plan

[dcandmc]

From reading Brian Boswell's article below, it looks like it would be best to have 529 withdrawal sent to my son as the beneficiary. Per the article, this avoids red flags from the IRS.

Not in all cases. I have seen IRS inquiries even when qualified distributions are made payable to the student beneficiary. It's a hassle, but easily reconciled (keep good records).

All the expenses will be qualified, so would this have any implications to my son's tax return?

No.

From what I have gathered so far, as long as the expenses are qualified, the 1099-Q amounts would not even be reported on my son's tax return, correct?

Correct.

In this case, do you even attach the 1099-Q form when the tax return is mailed to the IRS?

No; the 1099-Q is informational only. The IRS will already have a copy.

[blackhawk]

Thanks for the quick reply, that helps a lot.