Specified Student Definition

[helpingmetaxes]

I'm a 22 year old full time college student who made $7200 in 2021.  I didn't live at home in 2021, am filing my own return, and my parents aren't claiming me as a dependent.  I am NOT considered a specified student on my return?  Thank you.  

[Mike9241]

so what's your question, if any? 

2 important tests for you being a qualified child even if your parents don't claim you are

1) residency test. even though you did not live at home for all of 2021, your parent could treat your absence as temporary since you are in school full-time student 

2) support - your parents could claim you if they provided over 1/2 of your support.

[RaifH]

The category of student does not change anything on your return. You can file with student as your occupation or not, it makes no difference. There are two areas you do need to watch out for: whether you are a dependent and whether your school considers you a full-time student.

With your income, you should not be considered a dependent as long as you have permanently moved out of your parent's house and it is not just a temporary absence due to going to school. If it is temporary, then you would still be considered their dependent unless you provided more than half your own support. The IRS has provided a worksheet to determine support.

Your school considers you a full-time student if Box 8 Check if at least half-time student is checked. This enables you to qualify for the American Opportunity Credit if you meet the other conditions.

[helpingmetaxes]

Thank you.  I'm a full time student who lived all of 2021 in an apartment ~120 miles from my parents.  My parents didn't provide over half my support and aren't claiming me on their return.  What's confusing me is when I click on the tax software EIC help for a specified student.  I get the below.  As a full time student I would answer both "yes.".  Also, are qualifying child and specified student the same?  Thanks and sorry for all the questions. 

You're a specified student if, during at least 5 calendar months of the year, both of the following are
true:
• You were enrolled in a program that leads to a degree, certificate, or other recognized
educational credential
• You carried at least one-half the normal workload for your course of study
For purposes of determining whether you were enrolled during at least 5 calendar months, count any
month during which you were enrolled for at least part of the month. The 5 months don't need to be
consecutive.

[helpingmetaxes]

Thank you.  I'm a full time student (on my 1098T) who lived all of 2021 in an apartment ~120 miles from my parents.  My parents didn't provide over half my support and aren't claiming me on their return.  What's confusing me is when I click on the tax software EIC help for a specified student.  I get the below.  As a full time student I would answer both "yes.".  Also, are qualifying child and specified student the same?  Thanks and sorry for all the questions. 

You're a specified student if, during at least 5 calendar months of the year, both of the following are
true:
• You were enrolled in a program that leads to a degree, certificate, or other recognized
educational credential
• You carried at least one-half the normal workload for your course of study
For purposes of determining whether you were enrolled during at least 5 calendar months, count any
month during which you were enrolled for at least part of the month. The 5 months don't need to be
consecutive.

[RobertB4444]

If you can answer both 'yes' then you should do so and move to the next question.  You're in good shape.

Make sure that you checked the "Can someone else claim you as a dependent?" box "NO" and then make sure you enter the 1098-T in for your education credits.

A specified student is just an eligible student - eligible for a tax credit in this case.  It has nothing to do with a qualified child which you are not if no one is claiming you as a dependent.