Dependent taxpayer is the recipient and beneficiary of 2 1099-Q distributions and the total distributions exceed qualified education expenses by $1089.  Instructions state that the two distributions must be considered separately to determine taxability of earnings and penalty.  Calculations in the student info worksheet combine the two and produce taxable earnings of 598 with 0 subject to the penalty.  But the 5329 shows 598 plus 560 (1158) subject to the penalty with 598 exempted.  When I do the calculations separately for each plan distribution I come up with 502 taxable and 0 subject to the penalty.  Has anyone else encountered a problem with distributions from multiple accounts that include an excess?