if Box 2 of your son's 1099Q is blank, that means Box 1 and Box 3 are $8,000 and nothing is taxable. Only Box 2 earnings could be subject to tax.
I made up the $2,000 in bullet point 3 just to show the math further down.
So if Box 2 is zero, I wouldn't even put it on your son's tax return, there are no earnings to report so it can't be taxable.
