Per the IRS, a full time student is "as defined by the school".
For some credits the student must be a full time student for any one semester that starts in the tax year.
For other credits, the student must be a full time student for the specific semester the credit is being claimed.
Now the rules for claiming the student as a dependent on the parent's tax return are completely separate from, and have nothing to do with anything else.
Determining who claims the student as a dependent is cmpletely separate from determining who claims the education stuff, and what credits or other education tax breaks the tax filer may qualify for.
For the parent to claim the student as a dependent in the "MY INFO" section/tab of the program:
If the student:
Is under the age of 24 on Dec 31 of the tax year and:
Is enrolled in an undergraduate program at an accredited institution and:
Is enrolled as a full time student for any one academic semester that begins during the tax year, (each institution has their own definition of a full time student) and:
the STUDENT did NOT provide more that 50% of the STUDENT’S support (schollarships/grants received by the student ***do not count*** as the student providing their own support)
Then:
The parents qualify to claim the student as a dependent on the parent's tax return . Period, End of Story.
