I have a 1099-Q in 2025 after I used 529 funds to fund a 2023 IRA in early 2024 - so how do I report that so it is not taxable income?

The transfer would have needed to be to a Roth IRA and made as a direct Trustee to Trustee transfer. 

There are also limits on the amount, but the trustee should have been aware of those limitations. 

If the transfer was done properly, the 1099-Q needn't be entered. 

According to the IRS:

• "A Roth IRA for the benefit of the same beneficiary, if the distribution is a direct trustee-to-trustee transfer from a QTP account that has been open for more than 15 years and the amount distributed does not exceed total contributions (and attributable earnings) made to the QTP more than 5 years before the distribution date. However, this doesn't apply to the extent the amount distributed when added to other amounts contributed to Roth IRAs exceeds the annual contribution limit. For more information about contributions to Roth IRAs, see Pub. 590-A."

• "Don't report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040, 1040-SR, or 1040-NR. These aren't taxable distributions."