Son is 19 and a full time college student. He had no earned income. He has:
$96 in dividends
$136 in ST gains
$6 in LT gains from his investment account.
He received:
1099-Q for 529 distributions (box 1 $8063)
1098-T from his university showing payments (box 1 $16527)
He filed federal and state last year because he had earned income. Does he need to file either this year? If so, does he need to report the 1099-Q at all since it's less than his tuition payments?
Do we need to report any of this on our return? Sorry, first year filing since he started college...
