Page 3-15 The Tax Book

[veritas]

I was reading the dependency tests again and I am having a hard time understanding the age test. "Under age 24 at the end of 2005 and a full time student for any part of five calendar months during 2005"

Is this a mistake? What does any part of five calendar months mean? Should it not say instead full time student for 5 months of the tax year?

[OldJack]

Is this a mistake? What does any part of five calendar months mean? Should it not say instead full time student for 5 months of the tax year?

No "any part of 5" conforms to the different beginning and ending of college terms in the middle of the months.

[Armando Beaujolais]

I was reading the dependency tests again and I am having a hard time understanding the age test. "Under age 24 at the end of 2005 and a full time student for any part of five calendar months during 2005"

Is this a mistake? What does any part of five calendar months mean? Should it not say instead full time student for 5 months of the tax year?

That's the way it's worded in the IRS pubs. Think of it this way. Say a student graduates on May 20th. That child is considered a student for purposes of the dependency test even though they haven't been a student for five full months.

[veritas]

If I was a full time student for one day in any 5 calendar months I would qualify the way it is worded.

[OldJack]

If I was a full time student for one day in any 5 calendar months I would qualify the way it is worded.

That is correct... if you could find a school that would allow that.

[veritas]

Thanks

I see now what is trying to be said.