@Carl -
"To qualify as a dependent, there is no "time" requirement or even a requirement that the student be full time". That's true for a qualifying relative dependent, but not a qualifying child, over 18. It's usually the qualifying child rule that a parent is trying to meet, as students frequently have more than $4200 income and can't be a qualifying relative.
I had not previously notice the full time student quote from Pub 970. It is under the topic, "Refundable Part of Credit", and appears to only apply to a student (under 24) qualifying for that, on his own. I was not aware of that additional requirement. Thanks!
There is no 5 month/full time requirement for qualifying for credits, in general. You only have to be half time, for any period of time.
