As an aside (it should not matter), it sounds like you made an error in Turbo Tax (TT). You say:
"Q: Who's shown on as the Recipient on your 1099-Q? Someone else not listed here"
That's probably not correct. YOU are the recipient, if your name and SS# are on the 1099-Q. But, as previously indicated, when the box 1 amount on form 1099-Q is fully covered by expenses, TurboTax will enter nothing about the 1099-Q on the actual tax forms. So, the result would have been the same.
If your son was the recipient, he should have entered the 1099-Q, on his return. But, again, the result would have been the same, nothing about the 1099-Q would have gone on the actual tax forms.
