19-yr old son - college student claimed as dependent. We have 1099-R with his SSN. Funds from here paid tuition. Who files 1099-R? He is filing 1040 due to job last year.

Did you mean a 1099Q for a distribution from a college 529 plan?

If the form is a 1099R (this is a distribution from a retirement account) it would need to be filed on your son's tax return.

If it is a 1099Q for a 529 Plan distribution, it would belong on your tax return, as well as the 1098T for his tuition.  

Here is a TurboTax Help Article regarding 1099Q 1099Q Details  please note that this article states ......"if the student is your dependent, you should enter the 1099-Q on your return."

Here is a TurboTax Help Article on 1098T Tuition Statements:  1098T  please note the article states that ...."If the student on the 1098-T is your dependent, enter the 1098-T on your return, even if your dependent paid the tuition."

Also, please be sure your son indicates on his own personal return that he is a dependent of another.

A 1099-R is reporting a distribution from a *retirement* account.  That can ONLY go on the tax return of the person that owned the account and whose name and SSN is on the 1099-R.

Could it be a different type of form and not a 1099-R?