remote full time student at foreign university

Forum|Forum|2 years ago
October 13, 2023
3 replies
53 views

Hi. I am trying to understand if our family can claim dependent care tax credit for our toddler being in daycare.

To qualify, both of us need to have earned income or be a full time student. I work full time. My spouse was present in the US for 100% of the time, but remotely studying (doing research) for her PhD at a foreign university. She was officially enrolled and this is equivalent to studying full time. Due to her being 1) remote and 2) at school abroad, is she still a full time student from IRS point of view ?

Anonymous_

Level 15

I'll page Champ @pk12_2

NCperson

Level 15

@russus_16

the issue doesn't appear to be whether or not she is a full time student. the issue is whether the benefit is available for school that are remote.

"remote" does not appear to qualify.

https://www.irs.gov/pub/irs-pdf/p503.pdf

top right of page 6.

School. The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical
schools. A school doesn't include an on-the-job training
course, correspondence school, or school offering courses only through the Internet.

russus_16Author

Level 2

@NCperson

Thanks for providing the link. Let me clarify, the school (university) is not remote. It is a legitimate college with thousands of student on campus. I believe, there is nothing wrong with school and it is not remote based.

what bothered me is mostly not the fact that she was remote, but the fact that the school is not in US jurisdiction. Or a combination of these two facts.