Q. He would be a Qualifying Child if he was a full-time student 5 months of the year (per guidelines below), then can he still be a QC if he attends half-time 10 months of the year?
A. No.
Q. I guess what I'm trying to say is, does 11 + 7 hours 10 months of the year equal "full-time" for 5 months of the year in the eyes of the IRS?
A. No.
Q. Since he can't be a qualifying child, you then look to see if he can be a Qualifying relative dependent. Can he?
A. No. While there was no income limit for a Qualifying child, there is for a Qualifying relative. His income is above the $4700 threshold for a Qualifying relative
