Answered at your other post at https://ttlc.intuit.com/community/taxes/discussion/re-you-should-not-claim-your-child-s-w-2-or-self-...
If he was the "recipient" of the 1099-Q (it's in his name an SS#)*, you may not enter his 1099-Q on your tax return.
Furthermore, it is not necessary to enter the 1099-Q on his return, either, since the entire distribution was used for tuition, room and board (qualified educational expenses). In fact, there is no place on any IRS form to enter anything about a 1099-Q, unless you determine that some of it is taxable.
The 1099-Q is just an informational document. Receiving a 1099-Q does not require your son to file a tax return.
*When you requested the distribution form the plan, you had the choice of sending the money to you. In that case you would have been the recipient and any tax consequences would go on your tax return. If you send the money to the student or to the school, the student-beneficiary is designated as the recipient.
