Thank you very much for your reply. He is 24 and was in school for 5 months this year. He will be doing internships and then returning to school next May. He will not earn more than $3000 and will be staying in Florida for the remainder of 2025. From what I read if I provide support, in school at least 5 months, and he earns less than $5200 in 2025 I can claim him as a qualifying relative. If I do not claim him I do not know if he is eligible to be a Florida resident, seems like they have strict requirements. Do you think I am able to not claim him and he does not pay NJ taxes? If so I would have to see which way works out better financially. His job has been using his Florida address and withholding taxes accordingly so if I file in NJ for him he will have to pay UI/DI/FLI as well. Thank you very much again for your advice.
