The 1099Q will be issued. The 1099Q would go on the husband's return. If he passed away in 2016, a joint return could be filed for 2016 with the 1099Q on it. The 1099Q does not go on the dependent's return (your son).
If it was used for Education, there would be no taxable income from it.
Due to the husband's death, the owner of the Educational IRA needs to change (probably to you).
For additional detail see:
https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/What-Is-IRS-Form-1099-Q-/INF14817.html
Withdrawals from Coverdell ESAs generally are tax-free to the extent that the amount of the withdrawal is not more than the beneficiary's qualified education expenses.
