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June 1, 2019
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This is for a middle school student age 13. when asking if a full time student, this refers to college, correct?

  • June 1, 2019
  • 1 reply
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Best answer by CiaraM

Yes, that is in reference to a college student.

1 reply

CiaraMAnswer
June 1, 2019

Yes, that is in reference to a college student.

April 3, 2023

Not sure if this is true. 

Full time student includes  middle school, high schools etc... so it seems incorrect to suggest that the educational expenses is referring to only colleges. 

 

Please explain ? 

 

Confused 

Hal_Al
Employee
April 3, 2023

@MadChief67  It depends on what you are trying to do.  Usually (almost always) the full time student status is relevant to claiming the child as "Qualifying Child"  Dependent.  Since that's only relevant for kids over 18, it's meaningless if a 13 year old is a full time student or not.  Yes, occasionally, there will be a 19 year old who is still in high school and yes the FT status does apply to him for purposes of the Qualifying Child Dependent test.

 

There are two types of dependents, "Qualifying Children"(QC) and Other ("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 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