Yes, per pub 969, even if you son is claimed as a dependent you he can still receive tax free distributions for qualified medical expenses from his HSA.
A 1099-SA is a form that you would receive from the plan administrator with the amounts of his distributions.
When you enter the withdrawal, it will generate a form 8889. Which questions in particular are you concerned with? You will answer the questions as they apply. Your son will need to file a return even with no taxable income to report this distribution.
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