How do you know if a student is a full-time student or not? Form 1098-T only states if they were at least 1/2 time.

[AnnetteB]

For tax purposes, the IRS defines a student and full-time student as follows:

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 do not have to be consecutive.

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.

Ultimately, the school where the student is enrolled will determine if the number of hours or courses are considered to be full-time.