Your son qualifies as a full time student if he is full time for 5 months or part months in 2024.
You can claim him as a dependent in 2024 if he's under 24.
For the 1099-Q, if the distribution is justified by his education expenses including room and board, you are not required to enter that form in your tax return. Just keep the form in your tax records together with your calculation showing that the distribution is for education expenses.
On form 1099-Q, instructions to the recipient read: "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.
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