for the 1098T - assuming Box 1 exceeds Box 5, this goes ONLY on your tax return. your son is not eligible for AOTC since he is your dependent.
for the 1099Q, whose social security number is on the form? THAT is who is responsible for reporting any income. (but there may be no need to report it)
however, I am a little confused by the 'unearned income' comment.
Can you please post these numbers and we can straighten this out. There may be no need to report the 1099Q at all - depends on the numbers.
1) 1098T - Box 1 and Box 5
2) any other expenses not reported in Box 1 (e.g. room and board, computer expenses, books not required for class, books purchased that are required for class but not purchased at the school, anything else?)
1099Q - Box 1 and Box 2
who's social security number is on the 1099Q - parent or son?
the goal is for 1098T / Box 1 - Box 5 + item 2) to exceed 1099Q / Box 1.
