No, he only has to claim the difference or excess between his scholarship and his qualified educational expenses, if any.
However, you should report both scholarship and educational expenses to determine the difference
If the student’s earned income reported on a W-2, when added to the excess scholarships/grants
does NOT exceed $6,300, then the student doesn’t even need to file a tax
return, and nothing has to be reported.
To report qualified educational expenses and scholarship.
Type in 1098-t in the search box,
top right of your screen, then click the magnifying glass
Click the jump
to1098-t link in the search results
Follow to prompts and online instructions
See Qualified Education Expenses
