A 1099-Q in your son's name doesn't need to be reported at all. It usually represents money paid directly to the school for tuition and fees. But you may want to do it in order to get the tuition credit. If your son has a 1098-T from his school for the year then you are entitled to the education deduction for him (if there is one to be had).
This article from TurboTax has a lot more information.
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