Am I considered a full-time student?

According to the IRS, a full-time student is defined as a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance. Keep in mind that each school defines "full time" in its own way (usually in terms of the number of courses or hours).

Qualifying

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.

Note: The five calendar months do not have to be consecutive. 

More detailed information can be found in the Chapter "Personal Exemptions and Dependents" of Publication 17, Your Federal Income Tax.

Is student status a tax requirement?

A child’s student status determines whether parents or guardians can continue to claim the qualifying child on their tax return until they turn 24 years old.   

A "qualifying child" means:

• They're related to the person claiming them.
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• Unmarried or, if married, not filing a joint return or only filing a joint return to claim a refund of income tax withheld or estimated tax paid.
• They're under the age of 19 (or 24 for full-time students).
• There’s no age limit for permanently and totally disabled children.
• They lived with the taxpayer for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.