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My son attends a technical college 1 day a week for a program he's in. Is he considered full-time?

 
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DawnC
Employee Tax Expert

My son attends a technical college 1 day a week for a program he's in. Is he considered full-time?

Full-time is whatever the school considers full-time, so you would need to inquire with the school.   

 

IRS definition of FT student - 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.

 

To qualify as a student, the person must be, during some part of each of any five 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 five calendar months do not have to be consecutive.

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