What student status do I choose if I was enrolled at my college in 2016 but did not start any classes until January 2017?

[m_linn]

I received a 1098-T from my college for 2016, but I did not start taking any college classes until 2017. Would I put full-time student because I was enrolled, or less than half-time student because I had not started at the school yet?

[KatherineC]

The IRS defines a full-time student as one who has attended “some part of five months” in school in a year.  Since you did not actually attend college in 2016 you were less than half-time. 

Were the amounts reported on your Form 1098-T in box one or box two?  You should look at your student financial records and see how much was actually paid in 2016.  If none was paid, wait and report it in 2017.  The IRS does not like the billed amounts – they usually want to know how much was actually paid.

Go to the link below for further information about Form 1098-T:

https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/Guide-to-Tax-Form-1098-T--Tuition-State...