Taxpayer received a 1099Q for $17,000 where $12,000 was contributions and $5,000 were earnings. The entire $17,000 was used toward the beneficiary's qualified education expenses. 

The beneficiary of the 529 is the taxpayer's son. Taxpayer's son may not be claimed on taxpayer's return this year. What is the correct way to enter this distribution in ProSeries so that the earnings portion of the 529 distribution are not taxable to the taxpayer when the son is not on the return for them to link it to? 

Example, if the taxpayer's ex-spouse (son's father) is claiming the son and the American Opportunity Credit on his return