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1098-T and multiple 1099-Q's

Thanks to this community for its help on how to deal with 1098-T and multiple 1099-Q's as its likely that my son will also need to file his own tax return for 2024

 

  1. My dependent son had a part-time job in 2024 and has a W2 on which some income Fed + State taxes were withheld
  2. He also has a brokerage account in which he had some interest and dividends income in 2024
  3. His overall earnings across both W2 income and passive income are low enough where he doesn't need to file a tax return
  4. However, he will likely need to file a personal tax return to get a refund for the Fed and State incomes taxes that were withheld on his W2
  5. We paid for his college expenses through 2 different 529 plans
    1. The university issued a 1098-T in my son's name
    2. 529 Plan 1 is a "pre-pay" 529 plan paid for his tuition and mandatory fees. They issued a 1099-Q in my son's name
    3. we paid for room, board, books etc. directly and withdrew funds from 529 Plan 2 for those expenses. 529 Plan 2 issued a 1099-Q in my name

We are incredibly confused on whether we should enter information from these 1099's on my return, his return, or no return at all. 

This community's guidance is appreciated. 

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