Definition of Enrollment for Dependent Status

[tmp32]

Hi all. I have a quick question regarding whether or not my parents can claim me as dependent for Tax year 2020. What I am running into is the requirement on pg. 21 of the 1040 instructions:

• "A student is a child who during any part of 5 calendar months of 2020 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency."

This is where things get strange. My last day of class was in April, last exam was April 29, last day of exams was April 30 (I didn't have one this day), commencement (prior to Covid) was supposed to be on May 2, and my diploma lists April 30 as the day that I received my degree. How is "enrolled" defined? Last day of class? Diploma date? Graduation ceremony? Something else?

Thus, can my parents claim me as dependent? I meet the age, support, and living requirements, but this is such a little technicality. Possible implications:

• If my parents can claim me, they of course save money. This would be the last year they could do so.

• If my parents can't claim me, I receive $1800 via Recovery Rebate Tax Credit since my parents claimed me last year.

Thanks!

[PattiF]

Yes, you would be considered a full-time student if you were to graduate in May. 

According to Publication 17of the IRS, you are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. You must be full-time for some part of each of 5 calendar months during the year. You would still be a full time student  before the May graduation. Even though the May graduation was cancelled this year due to Covid, you would be a full time student. Your parents would be able to claim you as a dependent.