Re full time student requirement "any part of 5 months: For a graduating senior, (5/6/2022) graduation ceremony, does "any part of 5 months" include the graduation ceremony or just last date of enrollment in classes?

[MayaD]

Per IRS: A full-time student is a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance.

Each school defines "full time" in its own way (usually in terms of the number of courses or hours).

For more information, please check: Am I considered a full-time student?

[fanfare]

I think you're still enrolled until they hand you the diploma and you depart.

[dlhdch]

Perhaps. I could not find anything directly on point.  Assuming the student above was not graduating but ending enrollment for the year, a question arises re "enrolled in a course of study" in the fifth month. When would  enrollment end? ----date of final exam, date professor turns grades into administration, date administration posts course results to student's records, or some other date?

A call to the college may be helpful.