Deductions & credits

Oh I see. Box 3 is also blank so this 1099-Q only has box1 $8K.  

 

So so if I understand this, I don’t even need to report my son’s 1099-Q?  But what if the excess distribution I have..the $7K in this case? If I don’t report my son’s 1099-Q, will IRS chase me as it is a distribution but no expenses?