My son currently is 19 years old, a full-time college student and living in apartment in another state (TX).
Where your son lives doesn't matter when it comes to taxes; yours or his.
We support him over 50% of his expenses.
Because your son is under the age of 24 and a full time student, there is absolutely no requirement for the parents to provide the student any support. Not one penny. The support requirement is on the student, and only the student. That requirement is, the child must not have provided more than half of their own support for the entire year. Scholarships, grants, 529 withdrawals, gifts from Aunt Mary, money from mom/dad *do not count* for the child providing their own support. There are only two possible ways the child can provide more than half of their own support.
1) The child has a job or is self-employed and has been paid sufficient earnings from that work to justify a claim to providing more than half of their own support.
2) The child is the primary borrower on a *qualified* student loan and sufficient funds were distributed to the student during the tax year to justify a claim of providing more than half of their own support.
He works and makes over 10K in both states (TX/CA).
Your son "may" be required to file a tax return. If he does, then he must select the option for "I can be claimed on someone else's tax return". It does not matter if he is actually claimed on your tax return or not. The fact that he "CAN" be claimed is what matters here.
Can he file tax independently and report it in another state (TX) ?
Unfortunately (or fortunately for you) no. With only $10K (give or take a bit) of earned income there's no way possible that I can see, for him to have provided more than half of his own support for the entire tax year.
