Generally not. If he is listed as the recipient on the 529 withdrawal, then it would be reported by him. However, if it was used for qualified education expenses then none of the distribution is taxable and does not need to be reported on his tax return. Without that income, his earned income is beneath the threshold for reporting, assuming it does not come from self-employment.
The only way to get a refund of any federal taxes withheld in Box 2 of his W-2 would require him to file.
