Claiming students age 19-23

[kathyc2]

On another thread there appears to be some confusion about the criteria for claiming students. The criteria is the kid needs to be a FULL-time student for parts of at least 5 months, among other factors. The at least ½ time applies to claiming AOC only, NOT if they are a dependent.

If you are not asking if student was full-time, you are not completing #10 of 8867 correctly which states: “Have you determined that each qualifying person….. is the taxpayer’s dependent….”

[spanel]

If they are 19-23 and NOT 1/2 time student.. then income plays a role... >$4150 cannot be claimed as a dependent.

Chris

[kathyc2]

Yes, income under 4,150 would also qualify if not a full time student. I don't understand why people keep saying 1/2 time. Pub 501 makes it quite clear:

Student defined.

To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year:

1. A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled 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 by a state, county, or local government agency.

The 5 calendar months don't have to be consecutive.

Full-time student.



A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance.

School defined.



A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn't count as a school.

Vocational high school students.



Students who work on "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.

[Dude]

If they are 19-23 and NOT 1/2 time student.. then income plays a role... >$4150 cannot be claimed as a dependent.

Chris

Do you mean NOT full time student? If a half time student income plays a role because they are not a QC

[Dude]

On another thread there appears to be some confusion about the criteria for claiming students. The criteria is the kid needs to be a FULL-time student for parts of at least 5 months, among other factors. The at least ½ time applies to claiming AOC only, NOT if they are a dependent.

If you are not asking if student was full-time, you are not completing #10 of 8867 correctly which states: “Have you determined that each qualifying person….. is the taxpayer’s dependent….”

Note line 10 says nothing about AOTC. Interesting since the form was created in part, to verify AOTC qualification. This is where I think the issue misleads and why QC for purposes of AOTC may be clarified to include at least half time students. As it is, it is indeed misleading.

Have you determined that each qualifying person for the CTC/ACTC/ODC is the taxpayer’s dependent who is a citizen, national, or resident of the United States