This form contains 54 fields organized into 18 sections, giving it a Form Complexity Index of 46/100 (moderate). Below is a complete list of every field, its type, and what information is expected.

Field Name	Type	Description
Calendar Year
Calendar Year	Text	Enter the four-digit calendar year for which this Form 1099-Q is being filed. Max length: 2 characters
Calendar Year	Text	Enter the final two digits of the calendar year for which this Form 1099-Q is issued. Max length: 2 characters
Corrected Return Indicator
Corrected	Checkbox	Check this box if this Form 1099-Q is being issued to correct information reported on a previously filed form.
Distribution Amounts
Gross Distribution	Number	Enter the total gross amount distributed from the qualified education program during the year.
Earnings	Number	Enter the portion of the distribution that represents earnings.
Basis	Number	Enter the portion of the distribution that represents contributions or basis.
Distribution Amounts and Basis
Gross distribution	Number	Enter the total gross amount distributed to the recipient during the year.
Earnings	Number	Enter the portion of the distribution attributable to earnings.
Basis	Number	Enter the portion of the distribution attributable to contributions or basis.
Distribution Amounts and Calendar Year
Calendar Year	Text	Enter the calendar year for which the distribution is being reported. Max length: 2 characters
Gross Distribution	Number	Enter the total gross distribution amount paid during the calendar year.
Earnings	Number	Enter the earnings portion of the gross distribution.
Basis	Number	Enter the basis portion of the gross distribution, excluding earnings.
Distribution Program Type
Qualified tuition program — Private	Checkbox	Check this box if the distribution is from a private qualified tuition program.
Qualified tuition program — State	Checkbox	Check this box if the distribution is from a state qualified tuition program.
Coverdell ESA	Checkbox	Check this box if the distribution is from a Coverdell education savings account (ESA).
Distribution Source
Private qualified tuition program	Checkbox	Check this box if the distribution is from a private qualified tuition program.
State qualified tuition program	Checkbox	Check this box if the distribution is from a state qualified tuition program.
Coverdell ESA	Checkbox	Check this box if the distribution is from a Coverdell education savings account (ESA).
Distribution Source Type
Private qualified tuition program	Checkbox	Check this box if the distribution is from a private qualified tuition program.
State qualified tuition program	Checkbox	Check this box if the distribution is from a state qualified tuition program.
Coverdell ESA	Checkbox	Check this box if the distribution is from a Coverdell Education Savings Account (ESA).
Fair Market Value
Fair Market Value	Number	Enter the fair market value of the qualified tuition program distribution.
Form Status
Void	Checkbox	Check this box if the form is void and should not be treated as a valid filing.
Corrected	Checkbox	Check this box if this form corrects information previously reported on an earlier filing.
VOID	Checkbox	Check this box if this Form 1099-Q is being voided and should not be processed as a valid filing.
CORRECTED	Checkbox	Check this box if this Form 1099-Q corrects information previously reported on an earlier form.
Payer Information
Payer or Trustee Contact Information	Text	Enter the payer's or trustee's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
Payer or Trustee TIN	Text	Enter the payer's or trustee's taxpayer identification number. Max length: 11 characters
Payer or Trustee Information
Payer or Trustee Name and Address	Text	Enter the payer or trustee's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
Payer or Trustee TIN	Text	Enter the payer or trustee's taxpayer identification number. Max length: 11 characters
Payer/Trustee Information
Payer/Trustee Name and Address	Text	Enter the payer or trustee's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
Payer/Trustee TIN	Text	Enter the payer or trustee's taxpayer identification number. Max length: 11 characters
Recipient Beneficiary Status
Recipient is not the designated beneficiary	Checkbox	Check this box if the recipient is not the designated beneficiary.
Recipient Designated Beneficiary Status
Recipient is not the designated beneficiary	Checkbox	Check this box if the recipient is not the designated beneficiary.
Recipient Information
Recipient's TIN	Text	Enter the recipient's taxpayer identification number. Max length: 11 characters
Recipient's Name	Text	Enter the recipient's full legal name.
Recipient's Street Address	Text	Enter the recipient's street address, including any apartment or unit number.
Recipient's City, State, and ZIP Code	Text	Enter the recipient's city or town, state or province, country if applicable, and ZIP or foreign postal code.
Account Number	Text	Enter the account number used to identify the recipient's account, if applicable.
Recipient TIN	Text	Enter the recipient's taxpayer identification number. Max length: 11 characters
Recipient Name	Text	Enter the recipient's full name.
Recipient Street Address	Text	Enter the recipient's street address, including apartment or unit number if applicable.
Recipient City, State, Country, and ZIP Code	Text	Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
Account Number	Text	Enter the account number associated with the recipient, if applicable.
Recipient's TIN	Text	Enter the recipient's taxpayer identification number. Max length: 11 characters
Recipient's Name	Text	Enter the full legal name of the recipient.
Recipient's Street Address	Text	Enter the recipient's street address, including apartment or unit number if applicable.
Recipient's City, State, Country, and Postal Code	Text	Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
Account Number	Text	Enter the account number associated with the recipient, if applicable.
Recipient Is Designated Beneficiary
Recipient is not the designated beneficiary	Checkbox	Check this box if the recipient is not the designated beneficiary.
Trustee-to-Trustee Transfer
Trustee-to-Trustee Transfer	Checkbox	Check this box if the distribution was made as a trustee-to-trustee transfer.
Trustee-to-Trustee Transfer	Checkbox	Check this box if the distribution was transferred directly from one trustee or custodian to another trustee or custodian.
Trustee-to-Trustee Transfer	Checkbox	Check this box if the distribution was made as a trustee-to-trustee transfer.

Form 1099-Q, Payments From Qualified Education Programs Instructions