If the person is a high school student and took classes through a college, he or she is a full-time student if they are enrolled at a school for
the number of hours or classes that the school considers full time. They must be
full-time for some part of each of 5 calendar months during the year. This
means even if they were a full time student for just one day of the month, the
month counts and would be considered as a full time student for tax
purposes.
Per IRS, if
your child is still in high school but takes classes at or through a college,
university or trade school, you may qualify to write off those tuition costs as
part of the tuition
and fees tax deduction or the Lifetime Learning Credit. For example, if your child enrolls in a biology
course at the local college as part of an early-entry program while he's still
in high school, you could use the tuition that you pay to the college for the
deduction. The deduction is limited to $4,000 per year.
