This is an easy topic for confusion. There are several aspects, let's take them one at a time:
Your son's age: I assume he is younger than required, 59.5 to just withdraw money. If he's older just make 2A 0,
Early withdraw code - I forget the code for this on the 1099-R, but it says early withdrawal. Different tax programs will make 2a equal to 1 (full withdrawal) or leave it blank. Usually the taxable amount not determined will be checked.
Original investment vs gains on the investment. The original investment may be tax free (see next item), but if the withdrawal contains growth $ then those are subject to the 10% early withdrawal penalty.
Length of time in the account: If the first contributions were in the Roth IRA were made in 2018 or before, you meet the five year rule.
You should search "IRS publication 590-B" and read chapter 2 for the fine details. At the end of the day, you enter the taxable amount in line 2A for tis 1099-A and the penalty on form 5329 (another whole can of worms) or if distribution code on the 1099-R is 1, you can enter the penalty directly on schedule 2 of 1040. See "IRS topic 557"
Hope this helps
Other waivers: there are lots of waivers, first home purchase, illness, and so on. I don't think these apply here.
