You don't need to report it on the NJ tax return. TurboTax will transfer everything you enter from the federal return to the state returns, so you only need to enter it on the federal return.
He won't be eligible for the refundable part of the AOTC because he meets all three conditions. 1c, 2, and 3. Since he did not provide more than half of his own support during 2023, you can claim him and take the $500 Other Dependent Credit on your return. You may also qualify for the education credit. He would still file his own income tax return for his wages, but he would mark the I can be claimed by someone else box.
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