Divorced couple with dependent child in college.  In 2017, they filed married filing jointly claiming all the educational benefits and credit as well as the benefits of a 529 plan.  The wife had been paying into a 529 plan which was used for the daughters tuition.

The couple divorced end of 2017, husband decided to claim daughter and the benefits associated with the 1098-T.  However, the wife as the owner of the 529 plan received the 1099-Q and since she is not claiming the daughter, I'm thinking will have to pay taxes on the earnings (due to not claiming child as a dependent on her return).  

As the husband already filed his return, it is probably best to have him amend and give the dependent claim to his wife so that those 1099-Q earnings aren't taxable?

Where would you report the 1099-Q earnings if the husband keeps child as dependent?