Taxpayer's child is 19 years old. The child earned more than $3300. Except for the age factor, the child is the "qualified child" of taxpayer for dependency purposes. Child enrolls in college as a full time student in August and attends first class September 4th. Was child a "student" for "any part of five months", or only four months? Jim Hayden EA
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School includes elementary and high school, so if the child attended high school full-time for at least one month in the same year, yes. Otherwise, no.
-Mark Bole
Gee, I don't know. What did the kid do the other 8 months? Was he perhaps still in high school through May? If not, then four months do not "any part of five months" make. Unless you want to "consider" him a student in August before he actually attends class. I think most people would. ChEAr$, Harlan Lunsford, EA n LA
Was child in high school? If so s/he was in school for some part of five months. Missy Doyle
The Code & regs require the student to be enrolled full time. Most students enroll before the start of classes. Others enroll late. In this case it said the child had enrolled in August. Sounds like 5 months to me.
-- Alan
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