If your son is the beneficiary of the 529 plan and you have proof that the distribution is used for tuition and fees, you can just not report the form 1099-Q on your tax return.
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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