Whose SSN is used in the 1099-Q for a non-qualified distribution?

[Dyons]

I have a question about a non-qualified distribution from a 529 plan. If I have the non-qualified withdrawal sent to the beneficiary for the account (I am the account holder), will the 1099-Q show the beneficiary's SSN or mine?

(For qualified withdrawals, I know from experience that if the funds are sent to the beneficiary, it is their SSN that appears on the 1099-Q. My question is about non-qualified withdrawals.)

I could not find anything on the IRS website about this and suspect that this not a plan-specific choice. There must be some general rule, I would think.

Any thoughts would be appreciated.

Thank you.

[dcandmc]

Non-qualified distributions are treated the same on a 1099-Q as qualified distributions. So, to answer your question, a non-qualified distribution payable to the beneficiary will result in a 1099-Q with the beneficiary's SSN reporting the non-qualified distribution.