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June 5, 2019
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Full time student?

  • June 5, 2019
  • 1 reply
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I was a student for my final semester before graduation starting Jan 25th 2016 till graduation on May 21st 2016. Is this considered being a full time student for 2016?
Best answer by KrisD15

Yes, you would be considered a full-time student.

For the education credits:

You are treated as a full-time student if you were considered at least half time by the education institution for at least one academic period.

For the dependency rules:

You are treated as a full-time student ( to be claimed as a dependent if 19 to 23 years old ) if you attended at least half-time in at least part of at least 5 months of the tax year.

According to the IRS:

Who Is an Eligible Student? (for the education credits)

"For at least one academic period beginning in 2016 (or the first 3 months of 2017 if the qualified expenses were paid in 2016), the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential."

Who Is an Eligible Student? (for the qualifying child rules for dependency)

"Student defined.     To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

  1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
  2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

The 5 calendar months don't have to be consecutive."


CLICK HERE for IRS definition of student for education credits


CLICK HERE for IRS definition of Qualifying Child for claiming exemption








1 reply

KrisD15
KrisD15Answer
Level 15
June 5, 2019

Yes, you would be considered a full-time student.

For the education credits:

You are treated as a full-time student if you were considered at least half time by the education institution for at least one academic period.

For the dependency rules:

You are treated as a full-time student ( to be claimed as a dependent if 19 to 23 years old ) if you attended at least half-time in at least part of at least 5 months of the tax year.

According to the IRS:

Who Is an Eligible Student? (for the education credits)

"For at least one academic period beginning in 2016 (or the first 3 months of 2017 if the qualified expenses were paid in 2016), the student was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential."

Who Is an Eligible Student? (for the qualifying child rules for dependency)

"Student defined.     To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

  1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
  2. A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.

The 5 calendar months don't have to be consecutive."


CLICK HERE for IRS definition of student for education credits


CLICK HERE for IRS definition of Qualifying Child for claiming exemption








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