Q. Do I need to identify this money on my 1040?
A. No. If it goes anywhere, it goes on your son's tax return. Furthermore, since it is not tax free scholarship, it does not reduce the amount of expenses you can claim for the tuition credit (that statement is academic, as you have more than enough tuition to claim the full credit).
If your are sure, the $6000 isn't already included in box 5, of the 1098-T, then enter it (on the student's return) as described above*. But, as your surmised, he may not need to file at all.
*After entering the 1098-T, on the student's return, you will be asked if there was any scholarship not included in box 5 of the 1098-T. Enter there. Then you will be asked how much of the scholarship was used for room and board. Enter the $6000 there.
