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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).