Carl
Level 15

Get your taxes done using TurboTax

Something I just remembered too, and I perused pub 970 to see if it had be changed. As far as I can tell, no changes. But basically, one only has to be "enrolled" as a full time student for any one semester that starts in the tax year. From what I see, there is no requirement for actual physical attendance. My guess would be that this is to accommodate students enrolled in online classes for distance learning.