Q. Is excess scholarship taxed by Utah (as a Utah source) or by Virginia (home state) or both?
A. Only VA. It is not considered UT source income.
Q. Does it make a difference if the scholarship is awarded by the school, is an off-campus scholarship awarded by her job in Virginia payable to the college or is federal financial aid (Pell grant)?
A. No. If it was a UT job, then maybe, depending on the details.
