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:
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
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.