Q. The fact that he didn't come home permanently in 2022, is that THE KEY factor? And thus I can not claim him?
A. No. It's "a" factor. If his primary ("key") reason for being in that town, is to attend school, then he is, most likely, still only temporarily away from home, even though he has a year long lease for off campus housing, and can still be your qualifying child dependent. "His intent now, in 2023, is to take a job after graduation out of state" (but not in the college town) also indicates that his presence there is temporary (for the purpose of attending school).
Q. Being a college student under 24 still receiving some support from us in and of itself doesn't qualify him as a dependent for purposes of my EIC?
A. Simple answer: yes, it does. Being a full time college student , under 24, considered residing at his parent's home, and not providing more than half his own support, makes him a QC dependent and THAT qualifies him for EIC.
I'm of the opinion (signaling) that you should claim him.
