Definition of Student


G

GOBLUE

Taxpayer's child is 19 years old. The child earned more
than $3300. Except for the age factor, the child is the
"qualified child" of taxpayer for dependency purposes.

Child enrolls in college as a full time student in August
and attends first class September 4th. Was child a
"student" for "any part of five months", or only four
months?

Jim Hayden EA
 
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M

Mark Bole

GOBLUE said:
Taxpayer's child is 19 years old. The child earned more
than $3300. Except for the age factor, the child is the
"qualified child" of taxpayer for dependency purposes.

Child enrolls in college as a full time student in August
and attends first class September 4th. Was child a
"student" for "any part of five months", or only four
months?
School includes elementary and high school, so if the child
attended high school full-time for at least one month in the
same year, yes. Otherwise, no.

-Mark Bole
 
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H

Harlan Lunsford

GOBLUE said:
Taxpayer's child is 19 years old. The child earned more
than $3300. Except for the age factor, the child is the
"qualified child" of taxpayer for dependency purposes.

Child enrolls in college as a full time student in August
and attends first class September 4th. Was child a
"student" for "any part of five months", or only four
months?
Gee, I don't know. What did the kid do the other 8 months?
Was he perhaps still in high school through May?

If not, then four months do not "any part of five months"
make. Unless you want to "consider" him a student in August
before he actually attends class. I think most people
would.

ChEAr$,
Harlan Lunsford, EA n LA
 
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M

Missy

GOBLUE said:
Taxpayer's child is 19 years old. The child earned more
than $3300. Except for the age factor, the child is the
"qualified child" of taxpayer for dependency purposes.

Child enrolls in college as a full time student in August
and attends first class September 4th. Was child a
"student" for "any part of five months", or only four
months?
Was child in high school? If so s/he was in school for some
part of five months.

Missy Doyle
 
Last edited by a moderator:
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A

A.G. Kalman

Harlan said:
GOBLUE wrote:
Gee, I don't know. What did the kid do the other 8 months?
Was he perhaps still in high school through May?

If not, then four months do not "any part of five months"
make. Unless you want to "consider" him a student in August
before he actually attends class. I think most people
would.
The Code & regs require the student to be enrolled full time.
Most students enroll before the start of classes. Others enroll
late. In this case it said the child had enrolled in August.
Sounds like 5 months to me.
 
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