Taxable
Fellowship – A payment, typically known as a
"stipend", used for living and
incidental expenses such as room and board, travel, equipment, i.e. computer or
other expenses that are not required of all students enrolled in courses. These
payments are taxable income to the student.
However, states have a filing requirment. He would be considered a nonresident of VA.
https://tax.virginia.gov/who-must-file
