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Do I qualify as a full time student if I was enrolled full time from August to December last year?

I am in college and I am still currently a full-time student. I was only a part time student for the spring semester last year.
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2 Replies
Hal_Al
Level 15

Do I qualify as a full time student if I was enrolled full time from August to December last year?

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:

  1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
  2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 

 

MinhT1
Employee Tax Expert

Do I qualify as a full time student if I was enrolled full time from August to December last year?

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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