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:
- 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
- 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.
