My son is a second year undergrad student who received a 1099-Q this year in his name from Oregon 529. We live in California, and he is going to UC Santa Cruz. He has no income from any source. The entire amount taken in 529 distribution as reported on 1099-Q is more than covered by qualified expenses (Tuition, room/board, books). Does he even need to file tax return with Fed or State? Can we just do the worksheet, file the receipts, and be done with this?
