Your friend could owe tax in both states depending on each state requirements. TurboTax will tell you if it is necessary and the state can be removed if you do not need it.
In Virginia, there could be tax on the unemployment compensation received from Virginia.
In Maryland, he should file state taxes because he lives there now. He will get a credit for any taxes paid to Virginia.
Start with completing Virginia, then add Maryland if he lived in Maryland on December 31.
For more information, see: How do I allocate (split) income for a part-year state return?
How do I import my income information from Uber? which also has a link to how to enter any expenses and handle the Uber Tax Summary, too.
