My 19 year old son who is away at college earned $12000 last year which he earned and is his to spend. My ex husband and I each provided 50% of his living expenses, however the amount we have paid for his living expenses is less than 1/2 of his earnings (the $12000). Does it matter how much he earns if we are still paying his living expenses? In the past my ex has taken him as a dependent and since he "lives" with me I file HOH and claim him for EIC. My son files single and does not claim himself. Are we filing correct?