Proof of qualifying child or qualifying dependent status

[communityuser64]

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?

[macuser_22]

No, not possible to declare a dependent years in advance.  

IF when you file your 2022 tax (in 2023) AND your son is under age 24, is a full time student, and lived with yiu more then half the year (or would have lived with you if not temporarily away form home to attend school), and does not support himself, then he would qualify as  a dependent.

However, that is 2 years in the future so there is no guarantee that tax laws will be the same.

[R-SchuleCPA]

I always approach an issue from client advocacy, which means I always think of ways to do things and simply not say no. However, in this case, it doesn’t appear possible. I’d recommend checking with human resources and explaining your situation. Perhaps they could offer some direct or alternate relief in the matter. 

[communityuser64]

Thank you. Do you mean under 24?

[communityuser64]

Thanks, R-Schule, that is helpful.

[macuser_22]

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@communityuser64 wrote:

Thank you. Do you mean under 24?

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Yes - typo - under age 24 (no older than 23).