Education Expenses 1099-Q and 1098-T where to enter?

[BigMatt]

1099-Q  which is a Coverdell ESA type. The Recipient listed is my son , wife is the RESP INDIV 

We took the distributions to pay tuition cost and some material expense like books and a new computer for remote learning.

The form 1099-Q lists a gross distribution , the full amount withdrawn went to their educational expenses. No room and board since living at home attending community college.

box 1 contains the distribution amount , box 2 earnings  is blank , box 3 Basis is blank , box 4 trustee to trustee transfer is not checked , box 5 plan type is Coverdell ESA ,box 6  if checked recipient is not designated beneficiary  is not checked , distro code is ' 1 ' , fair market value on Dec 31,20 box states the value 

TT indicated that since they are listed as a dependent then it may not need to be entered in my son's taxes.

Is this true?   When I entered it asks for a cost basis as of Dec 31 2020 , which I am having trouble locating 

I do not think I need to enter it on his taxes , but want to make sure.

thank you 

[Cynthiad66]

The 1099-Q gets reported on the recipient's return. ** The recipient's name & SS# will be on the 1099-Q. Even though the 1099-Q is going on the student's return, the 1098-T should go on the parent's return, so you can claim the education credit. You can do this because he is your dependent.