Full Time Status

Parents Forum
1

<p>I suppose I should google this, but I figure you guys know everything.</p>

<p>For purposes of the American Opportunity Credit, if a student takes 10 credits at one school and 4 credits at another, are they considered full time students? Neither school considers them full time, but they are taking more than 12 credits.</p>

<p>For purposes of being dependents for tax purposes: same question.</p>

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<p>Page 13 of IRS Pub 970. Chapter 2 has all the details.</p>

<p><a href=“http://www.irs.gov/pub/irs-pdf/p970.pdf[/url]”>http://www.irs.gov/pub/irs-pdf/p970.pdf&lt;/a&gt;&lt;/p&gt;

<p>The student only needs to be at least 1/2 time for the AOC. But is the student enrolled in a program leading to a degree, certificate or other recognized educational credential at the 10 credit school? I can’t see how the student could be enrolled in such a program at both schools at the same time. I would think only the QEE at the 10 credit school could be used for the AOC.</p>

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<p>IRS Pub 501, page 13</p>

<p><a href=“http://www.irs.gov/pub/irs-pdf/p501.pdf[/url]”>http://www.irs.gov/pub/irs-pdf/p501.pdf&lt;/a&gt;&lt;/p&gt;

<p>The above is to be a qualifying child dependent. Also has to be under 24. It reads full-time at a school(singular). This is an unusual situation.</p>

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<p>He is enrolled in a degree program at the 10 credit school but he can’t get a class he needs there so he enrolled for that class at a second school. He can’t get both an AOC and a LLC for the same student, so wouldn’t all the tuition count for the AOC?</p>

<p>This is very confusing</p>