PLEASE HELP--Tax Question-1098T

<p>Hi. My sons univ. didn't send a 1098T for 2011. They said he's not eligible for one because the full tuition/fees were paid by financial aid. Of all the 2011 finaid he received (which came from government/state grants & univ scholarships), approx. $15K went towards room/board & non-tuition related fees for the year. My question is since he didn't get a 1098T and one won't be filed with the IRS, does he still need to file a tax return? (fyi, he was not employed in 2011 so nothing to report there). if so would this be entered as scholarship income and then taxes paid on that? thank you in advance.</p>