No, if he is considered a Resident for tax purposes, report the 1042-S income under 'Scholarships' in the Education section, if the form is a Code 16.
If he has no Education Expenses, it will be reported as 'Other Income' in your Federal return, and not be eligible for tax treaty exclusion in Massachusetts as a Foreign Resident.
Any tax paid on the 1042-S are reported under 'Estimates and Other Taxes Paid'.
Click this link for detailed info on Reporting 1042-S Income.
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