Why does TT ask if I was a full time student for 5 months for the purpose of Education-related tax breaks?

[Pip_12_mn]

In the "My Info" interview section, TT asks if I was a full time student "for at least 5 months during the year for the purpose of education-related tax breaks", but my understanding is the 5 month rule only applies to the dependency test? The AOTC and Limited Lifetime Credits do not require full time status for 5 months as far as I understand. Is this an error in the question?

I assume since Senior year classes in 2023 ran from February - May  I was only a student for 4 months (January was part of an extended winter break).

Were you a full-time student in 2023?

Some full-time students can get education-related tax breaks, so we want to check if you went to school full-time for at least 5 months during the year.

Yes

No

[Hal_Al]

Q. Why does TT ask if I was a full time student for 5 months for the purpose of Education-related tax breaks? My understanding is the 5 month rule only applies to the dependency test?

A. Because if you CAN BE claimed as a dependent, your eligibility for tuition credits is reduced.  It also affects the kiddie tax and triggers a support question. Just answer the question.  Later, in the educational expenses section, you will, again, be asked for student status (full time, half time or more, or less than half time).  You must be half time or more. At that point, full time is treated as half time or more. . 

[Pip_12_mn]

If my senior year  classes started in February and ended in May, was I only a student for 4 months? (January was part of an extended winter break). The school shows me as enrolled Full Time from Feb thru May in an "Enrollment Summary" document.

Am I correct that I therefore CANNOT be claimed as a dependent and the answer to the question is NO?

[Hal_Al · Accepted solution]

Q.   Am I correct, the answer to the question is NO?

A.  Yes. You were not a full time student for 2023 because you were enrolled for less than (parts of) 5 calendar months.  The months do not have to be consecutive, so if you went back to school later. in the year, that would count toward the 5 months. 

Q. Am I correct that I therefore CANNOT be claimed as a dependent?

A.  No. That only means, you can't be claimed as a dependent, under the "Qualifying Child" rules. We would then look to see if you qualified as a dependent under the "Qualifying Relative" rules, mainly that your income was less than $4700.

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. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

Q. If my senior year  classes started in February and ended in May, was I only a student for 4 months?

A. That's for you to determine, based on the facts.