any non resident NJ state tax for a non qualified portion of grad student fellowship income earned at a New jersey University

[nishi4939]

Is there any non-resident NJ state tax for a non-qualified portion of grad student fellowship income earned at a New Jersey University?

[MaryK4]

Fellowship income is taxable unless the scholarship or grant meets all of the following conditions: 1. The primary purpose of the grant is to further the recipient’s education or training; and 2. The grant does not represent payments for past, present, or future services that are subject to the direction or supervision of the grantor (e.g., a fellowship given in exchange for teaching); and 3. The grant is not for the benefit of the grantor,