VictoriaD75
Expert Alumni

Deductions & credits

The 5-month rule applies to higher education, not high school. This means, he must have attended classes at least one day of five months of the year. Often, universities will set their academic calendars to accommodate the 5-month stipulation. For the fall semester, this would include August through December, even if the attendance in the month of December was to take final exams only. The 1098-T should indicate whether he was enrolled at least half-time. Greater than half-time enrollment is usually more than 6 credit hours of instruction for the semester. If he was a full-time student, he was likely enrolled in 12 or more credits. 

 

@Joe188 

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