Q. So, do I have to file a tax return for my son or because 1099-Q gross distributions > 1098-T Box 1 and his income is below the threshold, I don't need to bother filing a return for him?
A. That's correct. He does not need to file a tax return.
On form 1099-Q, instructions to the recipient reads: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution."
