My son received a 1099-Q for an ESA distribution we set up for him to pay his college expenses. He also received a 1098-T from the college that exceeds the amount on the distribution. They both have his ssn on them. But he has no other income and is our dependent. Does he need to fill out his own tax forms or can we include this on our tax return? I'm also confused about the basis, is it the total amount we have put into the acct for the past 18 years? Thank you.