REGARDLESS of whether he wants/needs to go....go on SCHEDULE! Then.....take that time to read, talk about things, etc. to take the pressure off him to go while you just sit and wait. Make this time VALUABLE for both of you. The struggle will go away. TRUST ME.....this is EXACTLY what we did and she began to look forward to the time we had on the potty.
Play "I Spy" games, read, talk about all kinds of things INCLUDING that he shouldn't have to have a reward for every time. Remind him that you and daddy go without rewards because it's the right thing to do.
Make a sticker chart and everytime he goes successfully, he gets to put a sticker on. Abbie did this and was SO proud of filling up the chart. In addition, she was ready to show anyone and everyone how many times she had gone to the potty successfully.
Use this chart for counting too. Start counting with him the number of times he goes successfully. Make a goal, if you want and then use it for "beginning subtraction/addition". If our goal is six times and we've done it four, how many more times do we have to go successfully today?
Then, goals/rewards can be things like his favorite vegetable, favorite dessert, extra time at the park, etc. for the long term goal...all six.......vs. the short term (every single time)
A GREAT early lesson in goal setting and learning to make quality time out of the struggles.