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Q. Do I qualify as a full time student if I was enrolled full time from August to December last year?
A. Yes. You meet the (parts of) 5 months rule.
Being a full time student is not necessary for the tuition credit. The primary purpose is for being a dependent.
There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
Yes.
You are considered a full-time student if you are enrolled for the number of hours or courses that your institution considers to be full-time attendance, for at least five full or part-months in the year.
Please see this IRS document.
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