If you are claiming your son as a dependent or filing a final return for your son, you may need to include this on your taxes, but it also depends on how much was received vs. paid in education expenses. This article here helps to explain the 1099-q https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/Guide-to-IRS-Form-1099-Q--Payments-from...
