Probably not, if over age 18, since the IRS goes by tax calendar years, not academic semesters.
Per the IRS:
Student defined.
To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year:
-
A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or
-
A student taking a full-time, on-farm training
course given by a school described in (1), or a state, county, or local
government.
The 5 calendar months need not be consecutive.
A full-time student is a student who is
enrolled for the number of hours or courses the school considers to be
full-time attendance.
School defined.
A school can be an elementary school, junior or
senior high school, college, university, or technical, trade, or
mechanical school. However, on-the-job training courses, correspondence
schools, and schools offering courses only through the Internet don't
count as schools for the EIC.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170877
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
