To qualify as a student for the purpose of claiming a dependent, your child must be, during some part of each of any 5 calendar months of the year, either:
- A full-time student at a school that has a regular teaching staff and course of study, and a regularly enrolled student body at the school; or
- 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, or by a tax-exempt organization licensed by a state.
The 5 calendar months do not need to be consecutive. A full-time student is defined as someone enrolled for the number of hours or courses the school considers to be full-time attendance. A school includes elementary, junior or senior high schools, colleges, universities, or technical, trade, or mechanical schools. On-the-job training courses, correspondence schools, or schools offering courses only through the Internet do not count as schools unless they are part of a school described above with a regular student body and regular teaching staff.
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Disclaimer: Always verify details with the most current Federal or State Department of Revenue Forms and Instructions. This information is based on IRS publications and may not reflect all possible situations. For complex cases, consult a tax professional or attorney.