Is my child considered a dependent if she only attends college classes for 4 months but will be "enrolled" for 5 months?

[crash345u]

My Daughter will be a senior in 2023 and will  only complete four months  of classes for Spring Semester (February thru May).  The School Calendar shows classes for Spring semester don't start until Feb 6, 2023.

The IRS definition for a full time student is shown below and says NOTHING about having to be in classes to meet the definition of a full time student, but only to be enrolled. She will technically be "enrolled" according to the school in January (Enrolled = Tuition bill is paid and classes have been assigned) so it seems she meets the IRS definition of a full time student which is necessary for her to be claimed as a dependent. 

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

To qualify as a student, the person must be, during some part of each of any five 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 five calendar months do not have to be consecutive.

[ColeenD3]

No, the some part of each of any five calendar months excludes her. This is the intent of the rule from the IRS.  Please see this LINK for further discussion.

[Hal_Al]

Deleted 

[crash345u]

No it is not a Covid related delay. The school permanently delayed the start date of the Spring Semester to February so that there could now be a longer 6 week Winter session. The Spring Semester now runs Feb 6 - May 25. 

I have seen other Turbotax Community discussions like the one linked by ColeenD3 but they don't quote the exact verbage from PUB 17, but rather re-interpret IRS wording in an attempt to define full time student. The IRS specifically uses the word "Enrolled" and the school has a very strict definition, which is to be registered for classes and in a "paid" status, which will happen in January in our case. 

I would argue if the intent of the IRS was different, it would have been easy to state the student had to be "attending classes" to be considered a full time student, but they specifically use the word "enrolled". 

A new academic calendar will be in place next year at UMass Amherst, creating a six-week Winter Session, a later end-date for the Spring Semester, and Commencement 2023 scheduled for Memorial Day Weekend. This revision was adopted to benefit students academically in a variety of ways, and we encourage you to make note of these revisions as you plan ahead for the coming year.

[Hal_Al]

Wow!

I'm gonna change my opinion:  since it was not a " break" and your student was not taking classes during the winter session (that he coulda enrolled for), January does not count as being a full time student. 

It sounds the same as a summer break.  Most students are not enrolled, even though there are summer session(s) where some students are enrolled in classes. 

[crash345u]

I think it boils down to whether she is considered a full time student upon enrollment and the consensus seems to be "no".

The part I find confusing is the  IRS specifically defines "Full time student" as "enrolled".

[ColeenD3]

You have to think about the spirit of what the IRS intended and about how it has been interpreted since the law's inception. A student could "enroll" and never go to class. You have to attend the class you are enrolled in for some part of five months.

[crash345u]

Thank you for the clarification.

This is one of those cases where "the spirit of  what the IRS may have intended" is different from the literal wording.

I still think if you follow the wording of the requirement for Full time student, it could be interpretted that she is enrolled in January, attending classes Feb-May, so meets the 5 month rule.  Someone could get all "F"s because they were asleep in cIass or even "skipped" all their classes but still be considered a full time student, but would that be within the "Spirit of the Intention"?

I would rather play it conservatively and unless I get evidence to the contrary agree with your interpretation.

[macuser_22]

---

@crash345u wrote:

Thank you for the clarification.

I think this is one of those cases where "the spirit of  what the IRS may have intended" is different from the literal wording.

---

The IRS is quite clear on this.

RS Pub 501pzge 13

https://www.irs.gov/pub/irs-pdf/p501.pdf

[quote]

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.