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Since the state was paying for his support from Sept-Dec you need to use the worksheet to determining if you paid more than half if his total support for the year. If you did, then you can probably claim him.
---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.
3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)
4. You must provide more than half of the person's total support** for the year.
5. The person is not filing a joint return.
In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico
The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933
** Worksheet for determining support
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000171012
Since the state was paying for his support from Sept-Dec you need to use the worksheet to determining if you paid more than half if his total support for the year. If you did, then you can probably claim him.
---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.
3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)
4. You must provide more than half of the person's total support** for the year.
5. The person is not filing a joint return.
In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico
The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933
** Worksheet for determining support
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000171012
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