My son is a dependent on my tax return. He received 1099-Q form because I paid for his tuition and room & board from 529 plan directly to his college. 1099-Q from distributions for 2019 are completely offset with his expenses reported in 1098-T form. My son did not have any other income in 2019. Does he still need to create his own tax return just in order to file 1099-Q and 1098-T forms or can I file both forms in my tax return only?