If I graduated in May does that constitute me being full time student

[lane-letson]

Graduated May 2nd, does that count at 5 months?

[Texas Roger · Accepted solution]

If you were a full time student for at least 1 day of 5 different months during the year, you qualify as a full time student.

[LinaJ2018]

Yes.  You will be considered as a full time student.  According to publication 17, you are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. You must be full-time for some part of each of 5 calendar months during the year. (The months need not be consecutive) For claiming the educational benefit purposes, full time is also equivalent to at least half-time that is if the student was taking at least half the normal full-time work load for his or her course of study. The standard for what is half of the normal full-time work load is also determined by each eligible educational institution. 

[bouyeac]

Yes it would because you were still enrolled for part of the year.

[taxmen2021]

Hi,

What is your opinion, my child is a Full time undergraduate student in the Spring semester ( February -May) then the child will take online only 2 classes-6 credits ( part time September -December) and graduate.

She does not need more classes in order to graduate. Will be the student Full time or Part Time for the tax purposes? I know one semester as a full time is only 4 months, but will take a part time classes in the Fall for 4 more months. Does it count toward being 5 months as a Full time student?

Thank you.

[TomK2023]

No, she will not be considered a full-time student in 2024.   With the information you provided, she does not meet the definition of a full-time student according to the IRS.  She was only enrolled full-time from Feb. - May (4 months).  See the image below.

@taxmen2021 

[Edited 3/27/24 | 11:55am PST]

[Hal_Al]

For taxes, there are two main reasons*** for being classified as a Full Time Student (FTS). One is for qualifying for tuition credits and the 2nd is for qualifying as a dependent, under the "Qualifying Child"* rules. 

Yes, she was a FTS for the tuition credit**.  But, she was not a FTS for the qualifying child dependent rules, because the 5 month rule was not met. If she had started classes January 31 or sooner, the answer would be different. 

*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

She cannot be your dependent for 2023, unless her income was less than $4700, which meets the "qualifying relative" rules. 

**Although it usually doesn't matter, as half time or more qualifies for the credit. There's one unique situation where not being a FTS is a benefit. She can claim the refundable credit, if she not a dependent. 

***Note: there are other tax attributes where being a full time student might matter; e.g. dependent care credit and the Retirement Savers Credit.

[taxmen2021]

Thank you Tom

[taxmen2021]

Thank you for your explanation Hal_Al.

[taxmen2021]

Does the Winter or summer breaks count as a time at the college or not? 

[Hal_Al]

Q. Does the Winter or summer breaks count as a time at the college or not?

A. No. 

[DaveF1006]

Yes. Winter and Summer breaks do not disqualify a student from being considered a fulltime student.

@taxmen2021 

[taxmen2021]

Thank you Dave