Student For Eic

[gman]

Under 24 And A Student Qualifications.

What Are The Student Qualifications For Eic.

Whole Year--1/2 Yr. Full Time- Part Time.

Thanks

[KBTS]

Student Defined

From Pub 596

Student defined. To qualify as a student, your child must be, during some part of
each of any 5 calendar months during the calendar year:
1. A full-time student at a school that has a regular teaching staff, course of study, and
regular 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 a state, county, or local government.
The 5 calendar months need not be consecutive.

Hurricane Katrina. If your child enrolled in school before August 25, 2005, the
child is treated as a student for any month of the enrollment period he or she was unable
to attend classes because of Hurricane Katrina.

School defined. A school can be an elementary school, junior or senior high
school, college, university, or technical, trade, or mechanical school. However, on-the-job
training courses, correspondence schools, and Internet schools do not count as schools
for the EIC.

Vocational high school students. Students who work in co-op jobs in private
industry as a part of a school’s regular course of classroom and practical training are
considered full-time students.