sjmarts
Returning Member

student stipend 1099 misc state tax

My son is a full-time student in Alabama, and we claim him as a dependent on our taxes. He took a course in Pennsylvania over the summer and received a $1200 meal stipend. He received a 1099 MISC for the $1200 as other income and a +$200 difference in tuition payments and scholarship/grants on 1098-T. Does he need to file taxes in PA due to the stipend?