Here's the simplest solution: he just doesn't file a tax return. He will have $4000 of taxable Scholarship as his only income. His standard deduction will be $4350, so he does not need to file. You would like him to file a return to document that he reported the scholarship as income (it supports your claim to the AOC).
If he reports the the 1099-Q, as income, instead of the scholarship, he will have about $3000 of income (I don't know what your box 2 amount is, so I'm estimating). But his standard deduction is only $1100. So he has taxable income and must file and may be subject to the kiddie tax on investment income.
If you are interested in filing, here are some previous posts, with details. If you still need help, reply back .
https://ttlc.intuit.com/community/college-education/discussion/re-form-1099-q-for-qualified-college-...
https://ttlc.intuit.com/community/college-education/discussion/is-any-of-my-son-s-college-scholarshi...
