My dependent son is a full time college student and had no income in 2021. He received both a 1098-T from his school and a 1099-Q from the 529 fund administrator. Box 1 on the 1098-T is greater than box 1 on the 1099-Q.
Questions:
1. Does he need to file a tax return?
2. Can I still claim him as a dependent if he does need to file?
