Client has over $71K in earnings from 529 plans for grandchildren who are not going to college.  The other options available to avoid the 10% penalty are not available.  

(1) Since she won't receive a 1099Q or Tuition 1098-T, should she be receiving a 1099Misc? 

            (2) where does she enter the full distribution (close to $95K), or does she just report the earnings?  

            (3) where does she enter the 10% penalty on the earnings portion ...on Form 5239? Part I, D?

            (4) what type of income are the earnings considered? interest, dividends, other income?