Based only on earned income form a summer job and 1 distribution from a 529 for tuition.
Earned income: $2800
529 distribution: $11,000
I am his parent and it is not clear who reports the distribution. I just went through my taxes on Turbotax and was asked about 529 withdrawals, but nothing further. He received a 1099-Q so I assume that he will need to file even though his income is below the standard deduction.
Generally not. If he is listed as the recipient on the 529 withdrawal, then it would be reported by him. However, if it was used for qualified education expenses then none of the distribution is taxable and does not need to be reported on his tax return. Without that income, his earned income is beneath the threshold for reporting, assuming it does not come from self-employment.
The only way to get a refund of any federal taxes withheld in Box 2 of his W-2 would require him to file.
Generally not. If he is listed as the recipient on the 529 withdrawal, then it would be reported by him. However, if it was used for qualified education expenses then none of the distribution is taxable and does not need to be reported on his tax return. Without that income, his earned income is beneath the threshold for reporting, assuming it does not come from self-employment.
The only way to get a refund of any federal taxes withheld in Box 2 of his W-2 would require him to file.