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Full-Time Student

Tax Year 2013


In order to meet the IRS definition of a full-time student, a person must meet one of the following requirements:
  • Enrolled for the number of hours or courses the school considers to be full-time attendance for at least 5 calendar months during the tax year at a school with a regular teaching staff, course of study, and a regularly enrolled student body, or
  • Enrolled in a full-time on-farm training course offered by a school or a state, county, or other local government agency.  

  Note: The 5 calendar months do not have to be consecutive.


School Defined
A school is defined as a public or private high school, college, university, technical, trade, or mechanical school.


On-the-job training courses, correspondence schools, and Internet schools are not considered schools for the purposes of the age test when determining a person's eligibility as a qualifying child to be a dependent.


  Note for vocational high school students: Students who work on “co-op” jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students.

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