irs rule on 5 month for full time student status

[rmm56]

Can I claim my child as a full time student ?  My 21 year old college student attended Spring 2023 classes with  12 credit hours as required by his college.,  The courses for Spring were from Jan to April 2023 with only graduation being scheduled in May.  He did not attend a graduation ceremony because he was still in school for summer and fall of 2023.  He only had 7 credit hours for summer and 11 credit hours in Fall before he finished and got his Associates degree.  If the spring classes were for four months and he attended them does he still cout it as full time for 5 months for the IRS?

[KrisD15]

IRS rules for "student" is different relating to education credits versus claiming as a dependent. 

If the student was attending class for any part of any five months, they fulfill that requirement to be claimed as a dependent. 

The student does not need to take a certain number of class credits. 

Therefore, if the student attended class through April, and also took summer classes (after April in the same year), they would have been in school for at least part of at least five months. 

[rmm56]

According to your answer ,  my 21 year old is considered a full time student for five months rule when he was only full time in spring for four months and he was part time  for summer and fall?

[Vanessa A]

As long as he was considered a FT student for at least one day in Jan, Feb, March, April and May, yes, he would be considered a Full time student. 

[Hal_Al]

How long was the summer session? 7 credit hours may be fulltime, depending on the length of term.  Otherwise, what you describe does not meet the 5 month rule. 

[nspznspz]

my daughter this year will be a full-time student starting augs 28 2024 to dec 2024 if I'm reading ur comment right so she will meet the 5-month rule?

thanks 

[DoninGA]

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@nspznspz wrote:

my daughter this year will be a full-time student starting augs 28 2024 to dec 2024 if I'm reading ur comment right so she will meet the 5-month rule?

thanks 

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Yes, she would meet the five month rule for being a full time student under the Qualifying Child rules for being a dependent during tax year 2024.

[VolvoGirl]

@nspznspz    What about Jan-July ?  Was she in high school?  How old is she?  

[nspznspz]

she's 19 and in collage and the begin of the year she was just part-time 

[nspznspz]

thank you 

[Hal_Al]

Q. My daughter this year will be a full-time student starting aug 28 2024 to dec 2024 if I'm reading ur comment right so she will meet the 5-month rule?

A. Yes. Any part of a calendar month counts, as a month, for the 5 month rule. In your case, 4 days in August counts as one month. So, Aug to Dec is five months , no matter what date in Aug the term starts or what date in Dec the term ends. 

[RAMVARANASI]

I have a question related to Tax filing as well, I was an international student in a university from Jan 1st, 2025 - April 30, 2025. So, am I considered as a full-time student during 2025 year? My end date on my I20 is April 30, 2025, so this doesn't meet rule of 5months and only graduation ceremony took place on May 2nd, 2025 but not registered to any classes or school. Could anyone please answer to my question. Thank you.

[nspznspz]

you are right you don't meet the rule of 5 month sorry; you had to at least have 1 day as a student in the 5th month then you would meet the rule.

[DaveF1006]

Your graduation ceremony isn't an exception to the "five-month rule." Instead, it is typically considered part of your final, authorized period of stay. Although Publication 501 doesn't specifically mention this, it is inferred that you were an enrolled student on May 1st and participated in school activities (graduation) on May 2nd. As a result, you were a student for "some part" of May until your graduation officially" terminated your student status.

Additionally, U.S. Citizenship and Immigration Services (USCIS) and Student and Exchange Visitor Program (SEVP) guidelines, students receive a 60-day grace period to depart the U.S.. The 5-month rule does not apply during this 60-day window.

You satisfied the five-month rule in this case.

@RAMVARANASI 

[nspznspz]

i was under impression that its wasn't active in school but i learn today thanks