Am I considered a full-time student?

[KathrynG3]

You can use the expenses for the fall of 2019 as long as you meet the requirements to claim the credit.

The requirements include:

• Be seeking a degree
• Be enrolled at an accredited institution
• Not be claimed as a dependent (most education credits are claimed by parents)
• Have qualified education expenses

Click the links to learn more:

• about Education Credits
• about Qualified Education Expenses

• IRS Interactive Assistant: Am I eligible to claim an education credit?

• How do I enter Form 1098-T?

• 2019 IRS Publication 970 Tax Benefits for Education

[Donny039]

I spoke with the school and the school says they consider the GED program as part-time. So I guess I am unable to claim him as a being a "full-time" student in the dependent section for the EIC

[Carl]

Per the IRS, a full time student is "as defined by the school".

For some credits the student must be a full time student for any one semester that starts in the tax year.

For other credits, the student must be a full time student for the specific semester the credit is being claimed.

Now the rules for claiming the student as a dependent on the parent's tax return are completely separate from, and have nothing to do with anything else.

Determining who claims the student as a dependent is cmpletely separate from determining who claims the education stuff, and what credits or other education tax breaks the tax filer may qualify for.

For the parent to claim the student as a dependent in the "MY INFO" section/tab of the program:

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 a full time student for any one academic semester that begins during the tax year, (each institution has their own definition of a full time student) and:

the STUDENT did NOT 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 qualify to claim the student as a dependent on the parent's tax return . Period, End of Story.

[Hal_Al]

@sugarmakesmehappy -  Since you are over 18 (I assume) and were not a full time student, you cannot be your father's "Qualifying Child" dependent.  So,  the next question is: do you qualify to be his standard (qualifying relative) dependent.  Simple answer: you do NOT if you had more than $4200 of income in 2019. See full rules at https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

If you are not his dependent, he cannot claim the education credit on your schooling.

So, you can claim the credit, on your return.

[KathrynG3]

Click the link below for Who is eligible to take the American Opportunity Tax Credit? which lists that the student does not need to be enrolled full-time, only at least part-time.

However, since your son is finishing his secondary schooling in completing the GED, that makes him ineligible for the education credit.

Once he is taking postsecondary schooling, and he is enrolled in an accredited program seeking a degree, then you would potentially be eligible for an education credit.

Click here for running through a quick question/answer interative tax assitance tool from the IRS to find out: Whom may I claim for an Education Credit?

An article to learn more: Who is eligible to take the American Opportunity Credit

A listing of accredited schools list of Federal School Codes.

If you are referring to Earned Income Credit when you say, EIC, click here for quick, IRS interactive tax assistance online for Who can claim the Earned Income Tax Credit?