If student graduated high school in May and is now part time student in college, does student still qualify as full time for 2025?

[DoninGA]

Yes.  They have been a full time student for 5 months during the year.

[Hal_Al · Accepted solution]

Q. If student graduated high school in May and is now part time student in college, does student still qualify as full time for 2025?

A. Yes. High school counts for the 5 month  full time student rule dependent. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

   If you are looking to claim the American Opportunity Credit for his part time college,  the student must be enrolled at least half-time for at least one academic period (semester, trimester, quarter etc.) during the tax year.  For the less generous Lifetime Learning Credit, any amount of attendance qualifies.