The short answer
| What it reports | Earnings from qualified tuition programs and Coverdell ESAs. |
|---|---|
| Amounts to report | All amounts |
| To the recipient | January 31 |
| To the IRS, on paper | February 28 |
| To the IRS, electronically | March 31 |
If one arrives
Not taxable when it goes to qualified education expenses. The form reports the distribution regardless; matching it to expenses is your record.
The form is how a payer tells the IRS what it paid. Its absence is not permission — income you received is reportable whether or not a form covers it, and a threshold decides only who must file, never what you owe.
This page is for educational purposes only and does not constitute tax, legal, or financial advice. It covers United States federal reporting. Consult a qualified tax professional about your situation.