You don't mention scholarship amounts (box 5 of the 1098-T). Based on the difference, between the 2 columns, on line 2c, of the 1099-Q worksheet, you entered $3803 (9676-5873) of scholarship (or some other adjustment). The student information worksheet shows more detail than the 1099-Q worksheet.
If the $751 is his only income, he is not required to file a tax return, as the amount is less than $1100.
You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2021 if he had any of the following:
- Total income (wages, salaries, taxable scholarship etc.) of more than $12,550 (2021).
- Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1100.
- Unearned income over $350 and gross income of more than $1100
- Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,550 if under age 18)
- Other self employment income over $432, including money on a form 1099-NEC
