Education

@spuck20 - Per the 2017 IRS Publication 17
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17">https://www.irs.gov/publications/p17</a>

This is how the IRS defines it.  What constitutes "Full Time" is how the school defines it. Every school can have it's own requirements.

Student defined.

To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

   1) 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

   2) 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 don’t 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.

School defined.
A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn’t count as a school.

Vocational high school students.
Students who work on "co-op" jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students.