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April 4, 2021
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My daughter attended 2020 spring and then graduated. Is that a full time student?

  • April 4, 2021
  • 1 reply
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She had a full time job for half the year.
Best answer by Hal_Al

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

  1. He is under age 19, or under 24 if a full time student for parts of at least 5 months of the year, or is totally & permanently disabled
  2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

Graduating in May, even May 1st, usually meets the 5 month requirement

1 reply

April 4, 2021

Yes, if your daughter's school consider her to be fulltime during that time then she is considered to be a fulltime student.

 

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

 

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.

The five calendar months do not have to be consecutive"(IRS).

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Hal_Al
Hal_AlAnswer
Employee
April 4, 2021

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

  1. He is under age 19, or under 24 if a full time student for parts of at least 5 months of the year, or is totally & permanently disabled
  2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year

Graduating in May, even May 1st, usually meets the 5 month requirement

mattesJAuthor
April 4, 2021

OK, thanks.  I had put that she lived with me for 1 month on turbo tax, and still received the credit.  Odd. Maybe I have one of the exemptions since I am on an overseas military base. 

Thanks