Actually the $1000 should not be listed as other income. If it is, his income is $5573 and his standard deduction only $4923 resulting in $65 of income tax. It needs to go on line 1, of form 1040, with the notation SCH. Although it is not technically earned income, it is treated as earned income for purposes of calculating a dependent's standard deduction.
I agree, you can just leave it off, as it doesn't affect anything.
But to enter it correctly, it must be entered at Deductions and Credits/Education/Education Expenses (Not at Wages & Income). The simple way is to enter a bogus 1098-T (lying to TT to get it to do what you want does not constitute lying to the IRS). Enter $1000 in box 5 and 0 in box 1.
