How old is your son?
If he was 24 or older at the end of 2023, and he had income of more than $4,700, you cannot claim him.
If he is under 24, and still a full time student, the question is not whether you provided more than half of his support. The question is did HE provide more than half of his own support. The scholarship does not count as him providing his own support. So, if he is under 24, a full time student and did NOT provide more than half of HIS OWN SUPPORT, then you would still be able to claim him as a dependent.
As for living, being away at school counts as a temporary absence. This means, that if he was away for school, and did not make CA his permanent home for the first half of the year, then that time would count as him living with you. So, if he did not move to CA to make it his home until August, then yes, he lived with you for more than half the year.
Who qualifies as a dependent
You said it is advantageous for you not to check the box for him. Is he wanting to claim an education credit? Or are there other reasons such as the Earned Income Credit?
Who can claim an education credit?
What is the Earned Income Credit? Find Out If You Qualify
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