The IRS says in Publication 970 (2020), Tax Benefits for Education | IRS:
Form 1098-T, Tuition Statement. When figuring an education credit or tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. In most cases, the student should receive Form 1098-T from the eligible educational institution by February 1, 2021 (January 31 falls on a Sunday). However, the amount on Form 1098-T might be different from the amount you actually paid and are deemed to have paid. In addition, Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student.
I don't know the scholarship amounts, but if your son's only income was scholarship, the first $12,400 is not taxable. Beyond that, barely taxed. It may be better for him to claim some income and you might still get a credit. Please look at another of my answers for help.
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