Is a dietitian intern considered a specified student for the EITC?

[ThomasM125]

To be considered a specified student, you would have to be enrolled in a program that leads to a degree, certificate or other recognized educational credential. So, at the end of your internship you would have to receive a degree, certificate or credential to qualify.

Also, you would have to carry at least one-half the workload that is required to earn the degree, certificate or credential.

[Tom173]

Thanks, the 1098-T does not have the more than half time student box checked, and does have the graduate student box checked, so I don't think it qualifies for the earned income tax credit, but don't want to lose it if it is not considered a student.   The school did not allow any use of student facilities...

[KrisD15]

Below is the definition of a "Specified Student".

If you are not a Specified Student, you would not be considered a student and therefore would be eligible for the Earned Income Tax Credit if you meet the other requirements for that credit. 

According to the IRS:

"Specified Student

A specified student is a student who is enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for the course of study for at least 5 months of the year.

Who Qualifies as a Student? To qualify as a student, the child must meet one of the following during some part of any five calendar months of the calendar year (does not need to be consecutive months and doesn’t need to be the same school). • Attend a school that has a regular teaching staff and course of study and normally has a regularly enrolled student body where its educational activities take place or • Take a full-time course of institutional on-farm training under the supervision of an accredited agent"

Below is a link to an IRS interview to help you determine your eligibility for the EITC. 

IRS EITC Assistant