To receive an educational benefit for my adult son from the company for which I work, he must be a dependent child of me for the IRS. So far this year my son does not meet the IRS conditions for that (he lives away from my home, will make more than 4,300 dollars in annual salary, is not currently a student, and does not yet receive more than 1/2 his living expenses from me), but he just told me that he wishes to begin his college studies in January 2022, and I would like for him to receive my company's educational benefit for him. My sole income is my salary, from which my income tax is withheld by my company. I would like to declare my son to the IRS as my financial dependent for income tax year 2022 and receive the company educational benefit for my son throughout 2022. Is it possible to do that, and if so, how? For example, could I file an estimated tax declaration in early January 2022 for fiscal year 2022 and then immediately show that to my company as proof of my son's status as my dependent for the IRS in 2022?
