How much is the stipend for? Does he have any other income. If his total income is less than $12,200, he does not need to file a tax return or report that income. This assumes that he also has less than $1100 of investment income (interest, dividends, capital gains, taxable 529 distributions.
If it's more, he enters the UI 1098-T on his return, at Education expenses (not in the income section of TT). He enters no education expenses. The income will go on line 1 of form 1040 with the notation, SCH
