If I withdrawl my son's ESA and deposit it into a 529 plan, will I have to file a tax return for him...showing the ESA withdrawl and 529 deposit (as a qualified education expense)? He's only 3 and does not file a tax return, obviously.
On a similar subject, when I make the withdrawl from the ESA, will the check be made in his name? How (if it's made out to him) do I cash his check and deposit the proceeds into the 529?