Can I claim my son as a dependent if he attended college all year taking 9 credits per semester?

[SallyBeach]

My son is 20 and is talking 9 credits PER semester during a full calendar year and working part-time. He earns just over $4,200. Am I able to claim his as a dependent? His 1098-T notes that he is as least a half-time student.  

[MinhT1]

To be considered as a full-time student, your son has to be enrolled full-time for 5 months or part-months in 2019. The mention more than half-time on form 1098-T usually means full-time but it is best to check with his school.

If he is a full-time student, you can claim him as a dependent if he did not provide for for more than half of his own support. His income is irrelevant.

[SallyBeach]

What do you mean by part months?  Enrolled full time (minimum number of credits required by the school)  for part of a month for any given 5 months?  Or is this the minimum number of credits totaled over a calendar year, as long as he attended school for 5 months? 

[ThomasM125]

Since the 1098-T says he is at least a half-time student, then he will qualify as a student. 

[SallyBeach]

He qualifies as a full time student based on my example? Yes or no?

[JamesG1]

For purposes of the dependency of a qualifying child, IRS publication 17, pages 26 and 27 states

• 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, and
• A full-time student is a student who is enrolled for the or courses the school considers to be full-time attendance.number of hours.