Is a Required Internship Considered to be a Full-Time Student?
My child was required to complete a 6 month unpaid internship to graduate college. Is my child considered a full time student for tax purposes?
021821
2 Replies
Bsch4477
Level 15
Mar 9, 2024 5:46:14 PM
A student is one who attended full time for any part of 5 months during the year. The months do not have to be consecutive. The school decides what is considered full time.
Hal_Al
Level 15
Mar 9, 2024 6:08:41 PM
Yes, he still qualifies as your dependent. The co-op (or internship) time is a school-approved program for which academic credit was granted, and counts as full time attendance (since he was full time for the previous academic session).