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Posted by A.G. Kalman on January 26, 2007, 4:42 am
Please log in for more thread options Harlan Lunsford wrote:
> GOBLUE wrote:
>> 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?
> 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.
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
http://taxtopics.net
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