My daughter is 19. She goes to school part time because she has prereqs to take and then has to apply and get accepted into the program.
Did your daughter graduate high school in 2019? If she did, then did she attended that last semester of high school with more than half of a "regular" load for a high school student? Most likely she did. If so, then it's a fact that she was a "full time student for at least one semester that started in the tax year".
Nowhere in IRS Publication 971 can I find where it says she must be a full time student for at least one semester "AFTER" graduating high school.
