# Form 1099-Q

URL: https://pdf.net/pdf-forms/education-forms/form-1099-q
Category: Education Forms 
Attributes: Trusted by accountants, Official IRS form

Form 1099-Q is a document used by eligible educational institutions to report the distributions they’ve made from a qualified tuition program (QTP).

Select the fillable 1099-Q Form from our **PDF Forms** hub, open it in our editor, and enter the required details in the empty fields. Afterwards, you can easily download the document to your device and prepare it for submission.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/1ae5069eb69525f282ef11c7034667e06ff4bef5.pdf)

## How to Fill Out a Form 1099-Q?

Step 1: Open Form 1099-Q in our PDF editor.

Step 2: Fill out Copy A and Copy B with information about the payer and the recipient, per Form 1099-Q instructions.

Step 3: Mark whether the distribution is made from a QTP or Covedell ESA.

Step 4: File Copy A with the IRS.

Step 5: Submit Copy B to the recipient.

## Facts

### What Is Form 1099-Q?

Form 1099-Q is a document that allows eligible educational institutions to report distributions made from a qualified tuition program (QTP) to the IRS. Another copy of the document is sent to the beneficiary to help them accurately calculate their taxes.

### Who Is Required to Fill Out Form 1099-Q?

Form 1099-Q must be filled out and filed by an officer or an employee, or their designee, who has control of a qualified education program established by a state or an eligible educational institution.

### When Is the Form 1099-Q Due?

Form 1099-Q is due and should be filed with the IRS by 28th February (or 31st March if submitted electronically) and furnished to the recipient by 31st January. However, if any of these days falls on a weekend or a national holiday, the deadline is pushed to the next working day.

### What Are the Penalties for Not Submitting the Form 1099-Q?

Penalties for not submitting Form 1099-Q on time are $50 per return, with no maximum, unless there is a reasonable cause for not doing so. In other words, if the educational institution can prove that it has acted responsibly, the penalty can be mitigated.

### Where Do I File the Form 1099-Q?

You should file Form 1099-Q with the IRS, either in an electronic or paper format. Due to a low number of these forms, the IRS encourages e-filing and requires it when you’re submitting more than 10 forms. Also, you should furnish a copy to the beneficiary, who needs this information to correctly fill out their tax return.

### What counts as a qualified distribution for Form 1099-Q?

A qualified distribution for Form 1099-Q is any payment from a qualified tuition program or Coverdell education savings account (ESA) used to pay for specific education expenses.

## Related forms

- [1098-T Form](https://pdf.net/pdf-forms/tax-forms/1098-t-form)
- [Form 8863](https://pdf.net/pdf-forms/education-forms/form-8863)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 8862](https://pdf.net/pdf-forms/tax-forms/form-8862)
- [Form I-983](https://pdf.net/pdf-forms/education-forms/form-i-983)