The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or possibly your student has taxable scholarship income.
If your concern is that you don't want the kid to have to file a tax return over small amounts, that's not a problem. He is not required to file a return if the taxable amount (the amount box 5 exceeds box 1) is less than $14,600 (assuming he has no other income).
If Box 1 of the 1098-T is more than box 5, the difference qualifies you for a 20% (of the difference) tax credit. You may file his 1098-T, on your tax return, to claim the credit. But it is not mandatory that you claim it.
