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Education
You can make one tax-free rollover to a member of your family each year. So, assuming you qualify you should enter "yes" to the rollover question.
You are not required to enter the 1099-Q on your tax return since it is not in your name. To the extent you use the education expenses on your tax return to qualify for an education credit, you can't also use them to exempt income on your 529 plan withdrawal. However, you can use room and board as qualifying expenses for your 529 plan withdrawal, as they are not allowed for the education credit.
Even though not required, you can enter the form 1099-Q on your tax return to see if the income is taxable. If you find it is, if it is under $1,100 then your son does not need to file a tax return, as that is the standard deduction for dependent unearned income. Otherwise, you should file a return for him and enter the form 1099-Q and his room and board expenses in the education section to see if he needs to file and pay tax on the 529 plan income.
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