ok, that makes sense… so the stipend is treated like regular salary, white the tuition waiver of $47k is treated like a scholarship, right? guess he’ll just have to set money aside to pay the taxes next April. 
what about the health insurance? on a separate document, the school says that they’ll pay “up to half” of his health insurance premium (which is through the school’s own medical school or something) is such benefit taxable?