80% of the college tuition was paid from the 529 plan distributions. Is the distribution from 529 plan considered as a parent support or student support? Form 1099-Q and Form 1098-T are all issued under the student's name. Is any one aware of any new development in this issue?  If the distribution is considered as a student support, the student paid more than half supports , so his parents cannot claim him as a dependent. He also had some earned and unearned income and will be subject to kiddie tax.

Thanks!