Live in Minerva Park OH, I work in Dublin and husband works in Columbus. Part of 16 he received a stipend T32. Are there allowances and is the grant income?

We live in Minerva Park Ohio (RITA tax at 2.0%)

I work in Dublin Ohio (2.0%)

Husband works at OSU in Columbus Ohio (2.5%)

He received a stipend ( National Research Service Award - T32) for part of 2016, it is listed as not tax deductible, do we need to declare it as income?

As we are paying income tax in three locations are there any allowances for these locations? so we don't end up paying 6.5% tax.