I have a 1099-Q that shows dad's name as the recipient but the money was used for their daughter's (NOT a dependent) college expenses. 

Gross Distribution = $18,000

Earnings = $15,000

Basis = $3,000

I'm preparing dad's 1040. How does this get reported on dad's 1040 so that he doesn't have to pay tax on the earnings? Normally, I would link the dependent's name to the 1099-Q worksheet but there is no dependent.