Education

So, I can't add $4,000 of the scholarship, to his income to take the credit?  That's the part I never understood, when someone else suggested that?  Also, He is technically an "employee" of the college, any idea why his W2 wages and social security wages show such a vast difference?  Does that mean anything as far as his taxes, other than he owes A LOT because withholding wasn't nearly enough!  Thank you.