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Deductions & credits
Rules on that haven't change. Per the IRS, a full time student is defined as "as determined by the college". Generally speaking, if you did 12 credit hours for any one semester during the tax year, then you were a full time student.
See IRS Publication 970 at <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a> page 22.
See IRS Publication 970 at <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a> page 22.
‎June 1, 2019
4:05 PM