1099 Q distribution, some income taxable to recipient

[Liesal]

Parents own 529 plan of which son is beneficiary

 2020 funds were withdrawn and paid direct to institution for tuitiion and fees( student did remote learning so no room board)

1099 Q issued to student son in his ssn.

  ON parents 1040 we claim 4000 of qee so as to get the aotc.   I have added in books computer and other related learning costs and software calculates 902 income taxable to student

   First.  if so n has no wages no other investment income is a federal return required to be filed just to report this taxable portion of 1099 Q

second

 should one be filed to mitigate any matching issue s down the road.Generally when payments direct to insitution i have not had matching issues in past. but always a first time.