Yes, if you don't qualify for an Education Credit, your son may qualify for the AOCT based on his 1098-T entry, and any other Qualified Education Expenses he enters.
Yes, it is legal to do this.
As long as the 1099-Q distributions were used entirely for education expenses, you don't need to enter them in your returns, just keep them with your records of payments.
Here's more info on Form 1098-T.
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