I disagree with the answer provided so far.
The 1099Q goes with the tax return of whomever's social security number is on the form; it does not automatically go with the Parent's return. (by contract the 1098T automatically goes on the parent's return, assuming the student is a dependent and Box 1 exceeds Box 5 on this form)
The question was whether he needs to file a tax return.
If the qualified expenses exceed Box 1 of Form 1099Q, there is no requirement to list this on his tax return.
beyond that, there is no requirement to file a tax return if his total income is the lesser of a) his earned income +$350 or b) $12,200..... and there were no tax withholdings.
this 1099Q and 1098T stuff is confusing for all
