How can my married child qualify as an IRS dependent child?

[dk603]

I have a married child, and his wife, living with us due to the high cost of renting in our area. I am trying to figure out if he can take advantage of the tuition program at my job. They are requiring he be an IRS dependent child(I think that is the classification) Last year the filed as married filing separately if that helps any. He's also significantly reduced his work hours to start taking classes.

[CatinaT1]

To be your dependent, he would have to meet the tests for a qualifying relative, which are: 

Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” 

Gross Income: The dependent being claimed earns less than $4,400 in 2022. 

Total Support: You provide more than half of the total support for the year. 

Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a household member or be related to you. 

I would guess he has more income than $4,400 for the year, disqualifying him as your dependent.

These links may be helpful:

Who Can I Claim as a Tax Dependent? 

Rules for Claiming a Dependent on Your Tax Return 

[xmasbaby0]

Provide some information.  How old was your son at the end of 2022?   How much did he earn in 2022?  Was he a full-time student in 2022?   Have he and his spouse filed a joint return for 2022?