@kerkar - under NO circumstance should his income get reported on your tax return. He has his own social security number and on your tax return only you and your spouse are 'tax payers'.
in the year of graduation, whether he can be a dependent is tricky.....I agree with @xmasbaby0
best to use the IRS app to be sure:
https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
if the child was in school for 5 months of 2022 (i.e. a "full time student" by definition" even if graduated in May), ...it comes down to whether or not the student provided more than 50% of his own support.
if no, then a dependent
if yes, then not a dependent
$4400 income limit doesn't matter.
Once not a full-time student, if he earns at least $4400 , he can't be a dependent.
