Taxable distributions from a Coverdell education savings account (ESA) or a qualified tuition program (QTP).

FORBES: Taxes From A To Z (2013): M Is For Miscellaneous Income

Similarly, you can claim the American Opportunity Credit or the Lifetime Learning Credit in the same year as a distribution from the QTP.

FORBES: Taxes From A To Z (2013): Q Is For Form 1099-Q

If you are the owner of a qualified tuition program (QTP) (like a section 529 plan or a Coverdell ESA), you should receive a federal form 1099-Q, Payments from Qualified Education Programs, when funds are withdrawn in order to pay qualified education expenses of the beneficiary.

FORBES: Taxes From A To Z (2013): Q Is For Form 1099-Q