russus_16
New Member

remote full time student at foreign university

Hi. I am trying to understand if our family can claim dependent care tax credit for our toddler being in daycare.

To qualify, both of us need to have earned income or be a full time student. I work full time. My spouse was present in the US for 100% of the time, but remotely studying (doing research) for her PhD at a foreign university. She was officially enrolled and this is equivalent to studying full time.  Due to her being 1) remote and 2) at school abroad, is she still a full time student from IRS point of view ?