Can anyone point out where in the IRS documents a "half-time student" is defined? My husband is going to school part time, we took an education credit on one of our tax returns & the IRS is denying it -- I just realized that his 1098-T form did NOT have the box checked saying "at least half-time student", which is probably why the IRS is denying the credit to us. I am trying to find the definition of a half-time student so I know if we were wrong & we have to correct our return, or if the school is wrong and he really WAS at least half-time and that means I did our taxes correctly and now must have the school correct their records that went to the IRS. Can anyone find where the IRS defines a "half-time student"?
The school defines it. The IRS goes by whatever the school's definition is. If the school says that he's not at least a half-time student you have to go back to them to get it changed if you feel that he met the school's criteria to be defined as a half-time student.
It is defined by the school. If you received form 1098-T from your school, there will be an X in box number 8 where it says "Check if at least half-time student". Not all schools are recognized for this type of tuition credit. Most colleges and universities are, but not all commercial schools are.
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It really doesn't matter. It sounds like the IRS is determining if you met all the requirements to claim your sister's son on your return. S-2005-7, January 2005 Uniform Definition A “qualifying child” may enable a taxpayer to claim several tax benefits, such as head of household filing status, the exemption for a dependent, the child tax credit, the child and dependent care credit and the earned income tax credit. Prior to 2005, each of these items defined a qualifying child differently, leaving many taxpayers confused. The Working Families Tax Relief Act of 2004 set a uniform definition of a qualifying child, beginning for Tax Year 2005. This standard definition applies to all five of the tax benefits noted above, with each benefit having some additional rules. In general, to be a taxpayer’s qualifying child, a person must satisfy four tests: Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these. Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year. Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year. Support — did not provide more than one-half of his/her own support for the year. If a child is claimed as a qualifying child by two or more taxpayers in a given year, the child will be the qualifying child of: the parent; if more than one taxpayer is the child’s parent, the one with whom the child lived for the longest time during the year, or, if the time was equal, the parent with the highest AGI; if no taxpayer is the child’s parent, the taxpayer with the highest adjusted gross income (AGI). Additional Rules While the four qualifying child tests generally apply for the five tax benefits noted above, there are some additions or variations for particular provisions: Dependent — a qualifying child must also meet these tests: Nationality — be a U.S. citizen or national, or a resident of the U.S., Canada or Mexico. There is an exception for certain adopted children. Marital status — if married, did not file a joint return for that year, unless the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns. Head of Household Filing Status — a qualifying child is determined without regard to the exception for children of divorced or separated parents. Also, a qualifying child who is married at the e