What is a Form 1099-Q? (View sample form) Form 1099-Q reports any distributions that you received from a "qualified education program". Generally, only the earnings in box 2 are subject to tax. To view a sample Form 1099-Q, click here. Related articles How do I report Qualified Education Expenses involving a 1099-Q? 1099-Q: Payments from Qualified Education Programs What do I do with this tax form I received? How do I deal with a 1099-Q Coverdell ESA distribution in the program? What income is considered Other Income?