Son is a Resident Advisor at college where he gets free room & board.1098T box 5 notes cost of Room & Board. But below college states it's non reportable?

My son is a RA and his school supplies free Room & Board as part of his being an RA.  His 1098T in box 5 Scholarships and grants has the cost of his room and board of $20,000.   Under the 1098T, the school supplied supplemental information that states "Tax report description, NON REPORTABLE, $20,000. 

How do I fill out the taxes correctly, so that he does not pay income on the $20,000?