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June 1, 2019
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Do I qualify as a full time student for 2016?

  • June 1, 2019
  • 1 reply
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I graduated from a master's program in May 2016, where I was a full time student. Do I qualify as a full time student for 2016 since I was only in school for part of 2016? I don't have a 1098T form for 2016 since all my tuition was paid by Dec 2015, but I had other school related expenses in 2016.
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The full-time student requirement only applies if someone is trying to claim you as a dependent. If you are filing without being claimed as dependent, you can claim education tax breaks even if you only took a very small course load. See the explanation of an eligible student for the two tax breaks you can claim in graduate school.

From IRS Publication 970

Who Is an Eligible Student? (Lifetime Learning Credit)

For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier).

Who Is an Eligible Student? (Tuition and Fees Deduction)

For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier).

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Answer
June 1, 2019
The full-time student requirement only applies if someone is trying to claim you as a dependent. If you are filing without being claimed as dependent, you can claim education tax breaks even if you only took a very small course load. See the explanation of an eligible student for the two tax breaks you can claim in graduate school.

From IRS Publication 970

Who Is an Eligible Student? (Lifetime Learning Credit)

For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier).

Who Is an Eligible Student? (Tuition and Fees Deduction)

For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier).