First, you want to be certain that his scholarships exceed his Qualified Education Expenses by $15,266. If this is the case you will report the 1098-T in the education section and the W-2 in the wages section. Since the income, added together, meets the threshold, he will have to file.
Here's the info about Qualified Education Expenses to make sure you counted everything:
- Tuition
- Enrollment fees
- Expenses paid to school, on condition of enrollment (lab fees, for example)
- Certain books, supplies, and course-related equipment
- Expenses listed above (for the following semester), as long as the semester begins in the first three months of 2019
- Education expenses paid with cash, checks, credit cards and savings accounts
- Education expenses paid with loans, gifts and inheritances
