Can you clarify- count for what? if you mean for Active Duty Military, No. See Eligibility for Military Tax Benefits.
If you are referring to Full-Time Student, for being claimed as a dependent, yes.
To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:
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
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.
@xxtoxickingxx41
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