Do not report anything if he is on a full scholarship. If you do not have a 1098-T then you do not have to report anything.
Scholarships are not currently considered taxable income so long as the funds are used to pursue a degree and to pay for tuition, fees, and "qualified education expenses." Those expenses include books and supplies that are required for a program of study. Your scholarship or fellowship is tax-free if you are a full-time or part-time candidate for a degree at an eligible educational institution.
The exclusion from scholarships of the room and board pertains to the AOTC credit. Since you are not seeking an educational credit, then you do not have to be concerned with that calculation. As long as the amount of the scholarship covers all of his tuition, fees, books, room and board, then he does not have to report any of it as taxable.
