If I enter 1099-Q in my son's return (a dependent but w/ some earned income), where do I offset that income with qualified edu expenses?

Where does 1099-Q go - my son's return or mine? the qualified expenses are more than the gross distribution, so there should be no tax .... where do the qualified expenses go? I'm assuming that the 1099-T goes in my return. Where do I enter my son's expenses so the 1099-Q  distributions can be offset?