IRS publication 501 page 12 defines student:
Student defined.
To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:
- A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school; or
- A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.
The 5 calendar months do not have to be consecutive.
Full-time student.
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.
If you need to determine whether you meet the support test, page 15 of the same publication is a Worksheet for Determining Support.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
