No, your son does not need to file a tax return since he had no income in 2021;
Yes, you still can claim him on your return as a dependent.
You need to enter his Form 1098-T on your return to see if you qualify for any of the educational tax credits (American Opportunity Credit or Lifetime Learning Credit). You don't enter your son's 1099-Q form on your return if the form shows that your son is the recipient (I assume so). Otherwise, you also need to enter the 1099-Q form on your return if you withdrew funds from the 529 plan and then used the money to pay for your son's tuition and other education expenses.
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