Carl, I see your answer cut and pasted to several questions on this topic, but some of them have a notable difference and I'm sure it confuses some people. Here's what you wrote in 2016.
"Is enrolled as a full time student for one academic semester that begins during the tax year, (each institution has their own definition of a half time student) and:"
However, the answer above from 2015 says half-time all the way through. Isn't the rule full-time for at least 5 months? Why is half-time still in the answer at all? Was this a recent IRS change?
Just wishful thinking on my part as our slacker kid dropped down to 11 credits without us knowing about it and so, he wasn't full time. (21 years old) Pretty sure that means we can't claim him, but hoping I'm wrong somewhere.
I'm guessing p970 causes confusion for people because it frequently talks about "half-time" student, but those reference the eligibility for the various credits and such, not whether a student qualifies as a parent's dependent.
