You need to enter the 1099-Q that was in your name on your tax return. When you do so, you will be asked if you rolled it over within 60 days to another qualified tuition plan, to which you will answer "yes."
Assuming the money withdrawn from the education savings plan was used for qualifying education expenses not used on your tax return to qualify for an education credit or associated room and board, your son would not have to file a tax return to report it. Otherwise, he would be the one who reports the form 1099-Q that is issued under his name.
@mimi5700 [Edited 2/15/22 at 12:52 PM PST]
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
