Tax Year Prior to 2020: Full time student

[MH111]

If dependent went to college just in the spring semester - which includes parts of January through May can he/she be claimed as a full-time student and a dependent (they are 23) since they would have been in school for parts of 5 months?

[DoninGA]

Yes.  Any 5 months of the year and any part of a month where the student was classified by the school as a full time student.

Full-time student. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

[MH111]

Thank you

[kamberk]

My daughter went full time to Grand Canyon University for the Spring 2019. 

However, their semester went from January 6th to April 22nd.

How does this work for tax purposes?

[VictorW9]

Yes, you can claim both the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Credit (LLC). As long as he/she attends for an academic period of which the spring semester qualifies as an academic period, you are eligible to claim the credit providing you meet the other qualifications for claiming the credit. And he/she is also below the 24 year age limit for her to remain qualify for the credit.

[kamberk]

So, I was told by another Intuit expert that because it is less than 5 months, she can't be considered a dependent, even though it was a full semester...Correct?

[JamesG1]

This IRS publication defines full-time student.  It is the same quote by DoninGA above.

• Go to the publication.
• Hit {control} F and enter 'full-time'.  
• It is the first mention.

[DoninGA]

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@kamberk wrote:

So, I was told by another Intuit expert that because it is less than 5 months, she can't be considered a dependent, even though it was a full semester...Correct?

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Being a student and being a dependent are not mutually exclusive.  She can be a dependent and be a student.  She can be a dependent and Not be a student.  Or she can not be a dependent at all.

Depending on her age, student status and income she may be able to be claimed as a dependent under the Qualifying Child rules or the Qualifying Relative rules:

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.