The scholarship income needs to be reported by your son on his own income tax return. He would file an income tax return in his state of residence. If he is only away from home temporarily as attends school, his resident state would be where he returns when he is not in school. In your case, it sounds like it would be Louisiana.
You will need to review his income totals to the link below. He may not have a filing requirement as it sounds like he doesn't meet the filing threshold.
Gross income amount for dependents
If he does not meet the threshold requirements above, the only other time I would recommend filing his income tax return is to claim a refund for any federal or state income taxes withheld on his wages. If he does this, be sure to mark that he can be claimed as a dependent on the My Info section of the program.
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