High schools do not send out 1098-Ts. You will not be getting one and you do not need one. You claim the earnings exclusion based on your own records.
Since the 1099-Q is in your son's name, it does not get reported on your return. In fact, since the entire distribution was used for qualified expenses , it does not need to be reported at all. It is only an informational document.
On form 1099-Q, instructions to the recipient reads: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution."
