Form 1099-Q is a form that does not have to be reported. Since you are not claiming your son you are not able to report the 1099-Q. If you used all the money you withdrew from your QTP or Coverdell ESA to pay for qualified education expenses, and meet other IRS requirements, the distributions aren't taxable and you don't need to report them as income. Just file your 1099-Q with your tax records.
What is IRS Form 1099-Q?
Guide to IRS Form 1099-Q
