If that is the ONLY income he received in 2016, then it is NOT taxable.
If he is over the filing threshold (has a job or other taxable income), then the IRA distribution gets reported:
1. Go to Your 2016 Income Summary.
2. Go down to Retirement Plans and Social Security.
3. Click Start or Update by IRA, 401(k), Pension Plans (1099-R).
4. Click Add Another 1099-R.
Enter the 1099-R EXACTLY as you have it. It'll be calculated in with the college student's other income.
