State tax filing

you forget that his home is your home , college is not his residence.  The costs of the home, health insurance, car, car insurance.....  all are costs to his support.  The rules is "4. The child must not have provided more than half of his or her own support, for the year".    See page 19 for support test rules: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a> in help in determining support.
To be a qualifying child:
 1. The child must be your son, daughter, stepchild, foster child, brother,
sister, half brother, half sister, stepbrother, stepsister, or a descendant of
any of them.
2. The child must be (a) under age 19 at the end of the year and younger
than you (or your spouse if filing jointly), (b) under age 24 at the end of the
year, a student, and younger than you (or your spouse if filing jointly), or
(c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of his or her own support
for the year.
5. The child must not be filing a joint return for the year (unless that joint
return is filed only to claim a refund of withheld income tax or estimated
tax paid).
If the child meets the rules to be a qualifying child of more than one
person, only one person can actually treat the child as a qualifying
child. See Qualifying Child of More Than One Person, later, to find out
which person is the person entitled to claim the child as a qualifying
child.
Often nobody paid over half their support and then Sometimes no one provided more than half the support of a person. Multiple support means that two or
more people who could claim the person as a dependent (except for the support test) together provide
more than half the dependent’s support. In this situation, the individuals who provide more than 10% of the
person’s total support, and who meet the other tests for a qualifying relative, can agree that one of them will
claim the person as a dependent for any applicable tax benefits.
• The taxpayer claiming the dependent must file Form 2120, Multiple Support Declaration or similar statement, with the tax return.
• The other taxpayers providing over 10% of the person’s support must provide a written and signed statement agreeing not to claim the dependent for that year. The person who claims the dependent must keep
a copy of this written statement as a record. A list of the statement requirements can be found in Form
2120 Instructions