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Charliecat20
Returning Member

Is trade school for an electrical apprentice a full time school?

Am I required to claim my child as a dependent.  My 20 year old son meets all the criteria except I am unsure if he qualifies as a full time student.  He is employed as an electrical apprentice.  He attends a trade school with a 5 year program.  He gets hands on training on the job and attends class 8 hours every other week.  Is this considered a full time student? 

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1 Reply

Is trade school for an electrical apprentice a full time school?

Possibly.  Note that a "full time student" for purposes of the dependent claim, is not the same as a full time student for purposes of claiming tuition credits.  A school must be accredited by the Dept of Education and issue a 1098-T to claim a tuition credit, but a "school" for the dependent exemption means this:

 

Student defined.

To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

  1. 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

  2. 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.

 

Full-time student.

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

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