I have NYS 529 accounts for my grand kids. Their parents paid their college tuitions in 2021, and I reimbursed the parent's bank account. Now I received 1099-Q's (reported to IRS) because I didn't have the checks made out to the beneficiaries (grand kids). If the feds come knocking at my door, how do I prove that the 529 withdrawal was a qualified education expense? It looks like I would have gotten the 1099-Q even if the checks went directly to the colleges. How do the rest of you handle 529 transactions?