@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.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
