Here is an article for your second issue, for how to read the boxes and who would be reporting it on their tax return:

https://www.investopedia.com/terms/f/form1099q.asp

The covid issues delayed many tuition bills relative to the date the parents took distributions to make the expected required payment, so many of these fall across year end. I saw somewhere that someone was going by a three-month rule, a distribution in 2020 for making the payment by March 2021. I can't find that now, though. Sorry.