Determing student enrollment status for my child for deducting or credits for 1098T expenses

[Joe188]

My son was a first year college student last year ( in fall 2024). He was and is 18 and was a full-time college student for 4 months.

In deductions and credits, in the expenses and scholarships section under education, it asks for his enrollment status with options for full-time, at least half-time, or less than half time. What is the requirement to be considered full-time, or half-time?  If you have to be full time in 5 separate months, does high school count?

The goal of course is the get the deduction or credit for 1098T expenses.

I tried searching this and some sources said high school counts toward the 5 months full time requirement and others said it doesn't so I'm not sure but don't want to pass up a significant deduction or credit.

Thank you!

[VictoriaD75]

The 5-month rule applies to higher education, not high school. This means, he must have attended classes at least one day of five months of the year. Often, universities will set their academic calendars to accommodate the 5-month stipulation. For the fall semester, this would include August through December, even if the attendance in the month of December was to take final exams only. The 1098-T should indicate whether he was enrolled at least half-time. Greater than half-time enrollment is usually more than 6 credit hours of instruction for the semester. If he was a full-time student, he was likely enrolled in 12 or more credits. 

@Joe188 

[VictoriaD75]

The 5-month rule applies to higher education, not high school. This means, he must have attended classes at least one day of five months of the year. Often, universities will set their academic calendars to accommodate the 5-month stipulation. For the fall semester, this would include August through December, even if the attendance in the month of December was to take final exams only. The 1098-T should indicate whether he was enrolled at least half-time. Greater than half-time enrollment is usually more than 6 credit hours of instruction for the semester. If he was a full-time student, he was likely enrolled in 12 or more credits. 

@Joe188 

[Joe188]

Bummer! His classes started on September 4, 2024, so assuming that is the start of his semester, I guess we're out of luck.

Should be able to get it next year then, if the rules don't change.

Thanks for your help!

[NCperson]

@Joe188 - look at form 1098-T and is box 8 checked? 

AOTC tax credit requires at least 1/2 time......if the box is checked, you are "good". 

[Joe188]

Interesting! Box 8 is indeed checked. So there is no 5 month rule for the AOTC?

To clarify another question, to qualify as a dependent for tax purposes, being away at college is an exception for the living with us for at least half the tax year rule, correct? He lives here when his not at school and we support him fully. (this is not relevant for us for 2024, because he was in high school the first half of the year, but it will be relevant for 2025).

Thank you!

[NCperson · Accepted solution]

@Joe188 the rule for AOTC is that the student be enrolled at least 1/2 time....that checked box indicates the rule is satisfied.

A student living away at college - whether in a dorm or off-campus apartment is considered temporarily away from home and therefore they are still living at home all 12 months of the year per the IRS rules. 

As long as your child is under 24 years old and provides for less than 50% of his own support, and lives with you for at least 6 months of the year (and again, living away at college is still living at home in the IRS view), they are you Qualifying Child.   You would claim them which makes you eligible for the Other Dependent Credit (up to $500) and satisfies one of the rules of AOTC (you must claim the student to claim the tax credit)

The AOTC credit is trickly and generally is dependent on Box 1 exceeding Box 5 of Form 1098-T (plus whatever qualified educational expenses and scholarships that are not part of the school's form)