Full Time Student?

Jan 28, 2010 2 Replies

I know of a state affiliated (we don't call them state supported in Virginia anymore) university which will end its Spring 2010 semester on April 30, 2010 (the last day of final exams). Clearly, a 20 year old who leaves school after this semsester, lives with his parents and makes over $3,650 during the year will not be a qualifying child or a qualifying relative.



My question: Will a graduating senior who can't find full time work meet the 5 month as a full-time student requirement since commencement is scheduled for May 8th?


It may be clear to you, but it is not clear to me. The Treasury regulations require that the child be a full time student for any part of five months (they don't have to be consecutive) in which the student is enrolled. Therefore, you need to check with the school to see when the enrollment period ended.

I would say yes because he's still considered a student until graduation day.

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