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Full-time is the number of credits the school considers as full-time so would would have to ask the school. If your niece lived with you all year and had income of less then $4,050 for the year, and you provided more than 1/2 her support, you can probably claim her as a dependent anyway. If she made more than that, she would have to be under the age of 24 at 12/31/17, and would indeed have to be a full-time student.
Full-time is the number of credits the school considers as full-time so would would have to ask the school. If your niece lived with you all year and had income of less then $4,050 for the year, and you provided more than 1/2 her support, you can probably claim her as a dependent anyway. If she made more than that, she would have to be under the age of 24 at 12/31/17, and would indeed have to be a full-time student.
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