The 529 is a tax favored account. Your son should be able to file for free at FreeFile delivered by Intuit TurboTax. If he should choose not to file, chances are the IRS won't care because there is not a big tax liability involved.
I am also going to recommend you look at another of my answers for help. with claiming expenses. Maybe he does not need to file.
@sgt-loudmouth
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