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Level 1

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

He was enrolled in 12-15 hours college for both Fall and Spring semesters.  The 1098-T states he was at least a part time student.  However TurboTax asks if he was a full-time student, how do I answer this?

My son is 23 years old and worked over the summer earning $10,800.  Does he need to file a tax return?  I provided more than half of his support.

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Level 20

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

Are you ready for this? According to IRS Publication 970 at http://www.irs.gov/pub/irs-pdf/p970.pdf, the definition of a full time student is "as defined by the college". It further states that an "at least half time student" is one that is enrolled in at least half the workload based on the institution's definition of what constitutes a full time student.

Basically, it's fair to say that your student is full time. With that many credit hours, I don't see how it could be less. Also, your students income has no bearing on anything as far as the parent claiming him. But the student will file his own tax return if the student has more than $6200 of taxable income in 2014. You should find the following helpful and informative also.

Understand that figuring out who claims the student as a dependent, and determining who claims the education expenses & credits, is two different determinations. It depends on the specific situation as outlined below.

Here’s the general rules gisted from IRS Publication 970 at http://www.irs.gov/pub/irs-pdf/p970.pdf

If the student:

Is under the age of 24 on Dec 31 of the tax year and:

Is enrolled in an undergraduate program at an accredited institution and:

Is enrolled as at least a half time student for one academic semester that begins during the tax year, (each institution has their own definition of a half time student) and:

the student's parents provide more that 50% of the student's support (schollarships/grants received by the student do not count as the student providing their own support)

Then:

The parents will claim the student as a dependent on the parent's tax return and:

The parents will claim all schollarships, grants, tuition payments, and the student's 1098-T on the parent's tax return and:

The parents will claim all educational tax credits that qualify.

If the student will be filing a tax return and:

The parents qualify to claim the student as a dependent, then:

The student must select the option for "I can be claimed on someone else's return", on the student's tax return. The student must select this option ieven f the parent's qualify to claim the student as a dependent, and the parents do not claim them.

Now here’s some additional information that may or may not affect who files the 1098-T. If the amount of scholarships/grants exceeds the amount of qualified education expenses, the parent will know this when reporting the education on their tax return, because the parent will not qualify for any of the tax credits. (They only qualify for tax credits based on out-of-pocket qualified expenses not covered by scholarships/grants.)  Also, the parent’s will not qualify for the credits depending on their MAGI which is different for each credit, and depends on the marital status of the parent or parents.

In the case where scholarships/grants covers “all” qualified education expenses, the parent’s don’t need to report educational information on their dependent student at all – but they still claim the student as a dependent if they “qualify” to claim the student.

 If the scholarships/grants exceed the qualified education expenses, then the student will report the 1098-T and all other educational expenses and scholarships/grants on the student’s tax return. The student will pay taxes on the amount of scholarships/grants that are not used for qualified education expenses.However, if the student’s earned income, when added to the excess scholarships/grants does NOT exceed $6100, then the student doesn’t even need to file a tax return, and nothing has to be reported.


6 Replies
Level 1

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

Does this count if a child is full time in high school?
Level 20

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

No. High School is not "higher education" for IRS purposes.
Level 1

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

If you are at least part does that mean you can check yes for full time student
Level 20

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

Yes. THings are worded in the program so as to match the wording on whatever IRS pub that section of the program is asking about. If you are "at least" or "More" than half-time, then you qualify for the same things a truly "full time" student does.
Level 20

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

Are you ready for this? According to IRS Publication 970 at http://www.irs.gov/pub/irs-pdf/p970.pdf, the definition of a full time student is "as defined by the college". It further states that an "at least half time student" is one that is enrolled in at least half the workload based on the institution's definition of what constitutes a full time student.

Basically, it's fair to say that your student is full time. With that many credit hours, I don't see how it could be less. Also, your students income has no bearing on anything as far as the parent claiming him. But the student will file his own tax return if the student has more than $6200 of taxable income in 2014. You should find the following helpful and informative also.

Understand that figuring out who claims the student as a dependent, and determining who claims the education expenses & credits, is two different determinations. It depends on the specific situation as outlined below.

Here’s the general rules gisted from IRS Publication 970 at http://www.irs.gov/pub/irs-pdf/p970.pdf

If the student:

Is under the age of 24 on Dec 31 of the tax year and:

Is enrolled in an undergraduate program at an accredited institution and:

Is enrolled as at least a half time student for one academic semester that begins during the tax year, (each institution has their own definition of a half time student) and:

the student's parents provide more that 50% of the student's support (schollarships/grants received by the student do not count as the student providing their own support)

Then:

The parents will claim the student as a dependent on the parent's tax return and:

The parents will claim all schollarships, grants, tuition payments, and the student's 1098-T on the parent's tax return and:

The parents will claim all educational tax credits that qualify.

If the student will be filing a tax return and:

The parents qualify to claim the student as a dependent, then:

The student must select the option for "I can be claimed on someone else's return", on the student's tax return. The student must select this option ieven f the parent's qualify to claim the student as a dependent, and the parents do not claim them.

Now here’s some additional information that may or may not affect who files the 1098-T. If the amount of scholarships/grants exceeds the amount of qualified education expenses, the parent will know this when reporting the education on their tax return, because the parent will not qualify for any of the tax credits. (They only qualify for tax credits based on out-of-pocket qualified expenses not covered by scholarships/grants.)  Also, the parent’s will not qualify for the credits depending on their MAGI which is different for each credit, and depends on the marital status of the parent or parents.

In the case where scholarships/grants covers “all” qualified education expenses, the parent’s don’t need to report educational information on their dependent student at all – but they still claim the student as a dependent if they “qualify” to claim the student.

 If the scholarships/grants exceed the qualified education expenses, then the student will report the 1098-T and all other educational expenses and scholarships/grants on the student’s tax return. The student will pay taxes on the amount of scholarships/grants that are not used for qualified education expenses.However, if the student’s earned income, when added to the excess scholarships/grants does NOT exceed $6100, then the student doesn’t even need to file a tax return, and nothing has to be reported.


Level 1

How do you determine if full-time student? 1098-T says at least part-time. He was enrolled in college 12-15 hours a semester for each semester?

If the box that they are at least part-time students and he has that many hours per semester, then he is considered a full-time student.