Skip to main content
June 1, 2019
Solved

I can't understand what counts as a full time student. I have a student who finished up in May of 2016 and started to work in August of 2016.

  • June 1, 2019
  • 1 reply
  • 0 views
She earned about $9k for the year.  Can I count her as a dependent? Is she considered a FT student if half the year she was a FT student?
Best answer by AnthonyC

If your student finished in May, then they would qualify as a student for dependent purposes.  I have included the relevant portion of the Publication 501 concerning dependents below, but if your student finished in May, then she would have been a student for at least part of 5 calendar months.  Of course, she will still need to meet the other tests, including the support test, so if she made $9,000, you would need to determine if you still provided more than half of her support.  There is a worksheet on page 16 at the link below if you think you might need help determining the support test.


IRS Publication 501, page 13

Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year

1. A full­time 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 full­time, on­ farm training course given by a school described in (1), or by a state, county, or local government agency. 

The 5 calendar months don't have to be consecutive. 

Full-time student. A full­time student is a student who is enrolled for the number of hours or courses the school considers to be full­time attendance


https://www.irs.gov/pub/irs-pdf/p501.pdf

1 reply

AnthonyCAnswer
Employee
June 1, 2019

If your student finished in May, then they would qualify as a student for dependent purposes.  I have included the relevant portion of the Publication 501 concerning dependents below, but if your student finished in May, then she would have been a student for at least part of 5 calendar months.  Of course, she will still need to meet the other tests, including the support test, so if she made $9,000, you would need to determine if you still provided more than half of her support.  There is a worksheet on page 16 at the link below if you think you might need help determining the support test.


IRS Publication 501, page 13

Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year

1. A full­time 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 full­time, on­ farm training course given by a school described in (1), or by a state, county, or local government agency. 

The 5 calendar months don't have to be consecutive. 

Full-time student. A full­time student is a student who is enrolled for the number of hours or courses the school considers to be full­time attendance


https://www.irs.gov/pub/irs-pdf/p501.pdf