My son got a distribution from his SEP- he used for College, the 1099 R is in his name-he is my dependent. How is do we input so it isn't taxed? Box 7 has a 2.

I have entered the 1099 R and entered his college costs, but since he is a dependent it appears as if Turbo Tax is not providing a way to apply his college costs to his SEP disbursement.  Do I have to override the forms or something?