Do I qualify as a full-time student?

April 19, 2004

From:  Steve
Date:  Sat, 27 Mar 2004

Hey Mike,

At the beginning of each semester, I was considered a full-time student. During the mid-point, I dropped classes. Do I have to be enrolled full-time for the entire semester to be considered a full-time student for my parents to claim me as a dependent?

Answer

Date:  Fri, 2 Apr 2004

Hello Steve,

It appears to me to be based on the facts for a month-to-month basis. You must have been enrolled as a full-time student for five months during the taxable year to meet the full-time student exception for ages 19 to 23.

Do yourself and your parents a favor. Stick with your studies and finish those classes. Time is passing, and "time is money"!

Good luck!
Mike Gray

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