Where do I report contributions to an ESA?

Per IRS: You may be able to contribute to a Coverdell ESA to finance the beneficiary's qualified education expenses. Contributions must be made in cash, and they're not deductible. Contributors must contribute by the due date of their tax return (not including extensions). There's no limit to the number of accounts that can be established for a particular beneficiary; however, the total contribution to all accounts on behalf of a beneficiary in any year can't exceed $2,000.

The contributions do not have to be reported on your federal but may qualify for a deduction on your state return.

Which state return are you filing?

Form 1099-Q reports distributions and benefits from Coverdell education savings accounts and 529 plans.

Where do I enter a 1099-Q?