Definition of "student" and the 5-month requirement, with respect to claiming a student as a dependant

[Freddy G]

Suppose I am a parent of a 22 year old full time college student and hope to be able to claim my child as a dependent.  I understand there is an IRS requirement that the child be a "full time" student for any part of at least 5 calendar months during the tax year.  My question relates to the 5 calendar months.  Suppose the student attended classes in Jan, Feb, Mar, and the final class was on April 29, and the college graduation ceremony on campus occurred on May 4. No further classes were attended after that. 

Question: Did the student meet the 5 month requirement or not?  Seems to depend on whether the person is considered to still be a student between the day of the final class and the graduation date.  I haven't been able to find clear guidance on that from IRS.

Thanks!

[Bsch4477]

The student was enrolled through graduation so qualifies. 

[Hal_Al · Accepted solution]

Q.  Did the student meet the 5 month requirement or not?  

A. Yes. The graduation ceremony counts as being an "active" student in May.