@SimpleLife
You summed up our scenario exactly! We haven’t filed yet, but we are planning on filing the way you did. We will be using the excess scholarship $$ to pay for the taxes.
If he works an REU this summer, we might file like Barfly next yr. If he makes enough $$ that it is more than 50% of his rent and food, he won’t have lived at home at all. We won’t have given him any money or provided any housing at all in almost 1 1/2 yrs.