Definition of a 'full time student'

[Questionguy101]

This is concerning about the definition of being a 'student' in order to be a qualifying child for EIC purpose.

The rule said that the child if over 19 and 24 had to be a full time student for at least 5 months in 2007.

So if the child was a full time student in Fall semester 2007, he was a full time student from August 2007 to December 2007. The period covers 5 months but only part of August and December.

Is the child considered a student for EIC purpose in 2007?

[KBTS]

Student Defined

TTB page 3-18:

"A child who during any part of five calendar months was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or
local government agency. A school includes a technical, trade, or mechanical school but does not include an on-the-job training course, correspondence school, or Internet school. “Full-time” is defined by the school. A student who registered for classes on August 28 was considered a full time student in August even though classes started in September."

In your case, the child would qualify as a student.