My son is disabled; received a K-1 for a Gifttrust that matured on his 21st B-day. $385 was his only other income. The money ($2500.00) was all put into an ABLE 529 plan.

Does he need to file a State or Federal return? He is a dependent of mine; can this be entered on my return?

(K-1 line 4a is $198.  line 11 A is $21. Line 12 A is $1. 12J is $1. He is a Domestic beneficiary. He was 21 on December 24, 2016).