Q. I have already claimed him and received my refund. So looks like he needs to fully fill in the 1098-T. So he will fill in box 1 and box 5 as the statement lists and then add in the books in that section. Is that correct?
A. Yes
Maybe there's a "side" issue. He has a W-2 for $17,765 plus a 1099-NEC for $700. That's $18,465 of earned income. Have you looked at (done the calculations) whether that is more than half his support. Scholarships are ignored in the support calculation.
The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.
The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
