2022 return questions

THIS is NOT SPAM ( to my knowledge). to whoever rejected my attempt to post. I sure hope someone can help me here because I am at my wits end!!! Here is the situation in a nutshell... a big nutshell:

--18 year old college student, my son, NOT a dependent as far as I can determine. Dealing with taxes in relation to his first freshman semester. A commuter, living at home. FULL scholarship, PLUS MORE.

--His 1098-T seems completely incorrect for box 1---$719.50 (ACTUAL   tuition/fees paid to school for fall is $5022.50) School will not amend the$719,50  amount, which was somehow caused after they refunded his entire 529 distribution. The 529 refund was AFTER his scholarships had paid the $5022.50, and school had ALSO refunded his excess scholarships/grants.

--Box 5 of 1098-T is $11, 923.50 (That IS the correct amount of all scholarships/grants, and does NOT include 529 distribution)

---REFUNDED excess scholarship/grant total is $6901.00

---REFUNDED 529 distribution is $4302.00  

---He is recipient/beneficiary of the 529 plan (family friend is the owner).  MPACT prepaid tuition ( in Mississippi).  For paying ONLY qualified   tuition/fees, or else the earnings are taxable.

---1099-Q info:  box 1: $4302.00 (distribution)

                              box 2:$2086.68 (earnings)

                               box 3: $2215.32 (basis)

---SCHOLARSHIPS/GRANTS Total %11,923.50. Include the following:

    ---PELL GRANT--$3448.00

    ---HELP GRANT--$4303.00   (Mississippi, state need-based grant)  

    ---Delta State Full tuition/fees merit scholarship-- $2713.13 (for qualified                     tuit./fees only)

     ---Honors scholarship--$500.00

     ---J. Sanders merit scholarship -- $959.37

--So, the school billed MPACT, and the distribution, $4302, went to     

 the school.  We THOUGHT they would apply it to tuition/fees.  They did       not.  It was REFUNDED to my son.

--He works too.  Income $11.,054.79 on his W-2

--He also received Soc. Security Survivors benefits Jan thru June, total of     .$12, 846.00.

Well, that is about it!  I , the MOM, only had about $90 in taxable interest for my own income for the year, so not planning on filing a return.  I think it is not a stretch to say that he paid for at least half of his own expenses, especially due to the soc. security income.  I, as his only parent, do not currently work (due to poor health), and I do not think that I have been able to provide half of his support. We didn't know how confusing tax returns would be, and put all refunds in our joint checking account, and then didn't keep good records.  I have had trouble figuring out exact figures for the living expenses!  I will definitely not make the same mistake again!!!   

---So, am I correct to start with, that he is able to file as SINGLE, and check the box saying no one else is claiming him as dependent?

---If so, then comes the nightmare.  I have been trying to figure out for months, since filing his extension,  HOW to report all of this on Turbotax.  I do NOT know what I am doing, even after reading well over 100 posts!  More confused than ever!!!!

---I THINK he is eligible for the AOTC, and without it I am pretty sure he is going to OWE some taxes.  I THINK that WITH the AOTC he may get a refund instead.  That is where I am at.  No idea where to enter figures/how much to enter/how to get the 10% penalty exclusion for the 529. Or how to get AOTC.

---We DID pay $69.00 (i think that was the amount) right before midnight on Oct 16th, and were just about to submit the return, but then Turbotax started asking if we were sure we wanted to leave some of the figures like we has them.  I freaked out, and just never submitted the return.  I think we entered a whole lot of figures that were wrong, and in the wrong places!  He was going to owe $800+ in taxes (I think).  Soooo, now there will be LATE FILING consequences I am sure.

SO NOW I DO NOT KNOW HOW TO PROCEED with getting his return filed the RIGHT way, and hopefully get the education credit.  ANYONE out there have any input on my nightmare?  Would REALLY appreciate some help from the experts!!!! Thanks--- K.H.