529 plan rollover to Roth

We are parents who set up a 529 plan for our son, the NY state plan which provided stated tax benefits for contributions.  Money has been in for some time and son is graduated and working.  We decided to take advantage of the 529 federal tax free conversion to Roth and moved $7,000 from the 529 into his Roth.  the plan sent a 1099-Q to my son for the amount. 

My question is - since it has come to him then this is applicable to him and his taxes yes?

For the 1040 this is not needed as its tax free yes?  or is there a place to reflect this on the form?

For NY taxes will be owed, since the form came to Son is his then responsible for the NY taxes (even though it was us that got the initial benefit)?

If so how do we do this, he moved to Wisconsin and has been filing Fed/Wis state taxes, does he need to file a NY state tax for just to pay the taxes on this contribution?

If so does the program set up to address this specific issue of not federal taxed but state taxed?