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Best answer by Howard1948
"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 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 5 calendar months don't have to be consecutive.

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

School defined.    A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn't count as a school."

So, if your child was in high school during 2015 for at least one day during each of five months of the year, that child is  a full time student.

4 replies

Employee
June 7, 2019
"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 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 5 calendar months don't have to be consecutive.

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

School defined.    A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn't count as a school."

So, if your child was in high school during 2015 for at least one day during each of five months of the year, that child is  a full time student.
PopeyeTheSalior
Employee
June 7, 2019

If the person is a high school student and took classes through a college, he or she is a full-time student if they are enrolled at a school for the number of hours or classes that the school considers full time. They must be full-time for some part of each of 5 calendar months during the year. This means even if they were a full time student for just one day of the month, the month counts and would be considered as a full time student for tax purposes.

Per IRS, if your child is still in high school but takes classes at or through a college, university or trade school, you may qualify to write off those tuition costs as part of the tuition and fees tax deduction or the Lifetime Learning Credit. For example, if your child enrolls in a biology course at the local college as part of an early-entry program while he's still in high school, you could use the tuition that you pay to the college for the deduction. The deduction is limited to $4,000 per year.

March 15, 2020

OK, but what if they only went to high school? Or even elementary school? It seems, from what Howard1948 said, those children would be full-time students as well. Right?

Employee
March 16, 2020

@kundor You are missing the point.  You cannot get education credits or deductions for grades K-12 on a federal return so it does not help you to say a K-12 student is a full-time student.  There are only a few states that allow any sort of credit/deduction for K-12 students on a state return.

 

(As far as I know, the states that offer any sort of K-12 deductions/credits are Arizona,  Illinois, Indiana, Iowa,Louisiana, Minnesota, and Wisconsin)

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
February 10, 2021

I have a son that’s 3 in early head start. Is it considered a full time student 

Employee
February 10, 2021

@J18nette No, you  do not need to say that your toddler is a full-time student.   When the software asks if a dependent is  a full-time student it is asking to see if you are going to need to be prompted to enter college tuition, or expenses for higher education.   

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
February 20, 2022

yes