my son isn't attending college. He did a roll over of $7000 from his NY529 plan to his Roth IRA for 2024. Do I enter it as a nonqualified withdrawal on NY return?

[MaryK4]

It depends, this would be a nonqualified withdrawal for New York because if it was not used for educational expenses; unless the rollover was made on or after September 5, 2024.  See A-103.