If the employer pays for your living expenses directly then you would not get the money so it would not be taxable on your return OR if they reimburse you for your exact expenses on an accountable plan then again it would not be taxable.
But if the contract is written that you get $X in wages PLUS more as a stipend where you do not need to account for what it was spent on then under the new law it is considered to be taxable just like wages and should be included on the W-2 form and have taxes withheld.
