Yes, it is best to associate Form 1099-Q with the correct student. I appreciate you letting us know your unexpected experience.
To assure that you have a "new" Form 1099-Q in your case, I recommend deleting Form 1099-Q and re-entering Form 1099-Q for your current student by following these steps:
- From the left menu, select Tax Tools
- Delete a Form
- Scroll to Form 1099-Q for your oldest son and click delete. Confirm the deletion.
For more details: