Student enrolled for school in Sping 2012 but didn't attend, went back Fall 2012, is she still a F/T student?

[FTS13]

A new client has a daughter who is 19 years old, in Spring of 2012 she enrolled for college (had paid all), but b/c of health issues (anxiety attacks) was hospitalized, she didn't drop out since she was hoping to get out of the hospital and go back to college. As it turns out, the college dropped her by the deadline (2 months later) because she didn't go in (and didn't receive any kind of refund), she went back to college in fall of 2012. Does she still qualify as a full time student? She lived with parents all year, parents provided more than half of the support and if we can include the 2 months that she was enrolled in school, that would equal the 5 month rule in order to be considered full time student. Need help here..

THank you for your help!

[JJStephens]

As I understand it, to be a FT student the person must be FT in accordance with the particular school's definition for at least 5 months during the year.

[FTS13]

From what I've been finding, 12 credit hours a semester qualifies you as a FT student? Ugh really, so than in this case, she does not qualify then.... right?

[Lion EA]

Did the fall semester start in August? If so, you have any part of five months and don't have to worry about the spring.

[FTS13]

I just learned that she is listed in their health insurance - does that matter? Fall semester starts in August but she didn't finish school, she dropped out in November again b/c of health issues...

[Cathy]

Hmmmmmmm......Just found the following on page 1 of the instructions for form 8863....might want to check out further....

Who Can Claim an Education Credit

You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. The credits are based on the amount of adjusted qualified education expenses paid for the student in 2012 for academic periods beginning in 2012 or beginning in the first 3 months of 2013.

Brain too fuzzy at the moment....just consider it a "lead" and not an opinion.

[Cathy]

Another thing to consider....if student didn't earn over her personal exemption amount of $3,800 and parents paid more than 1/2 of her support, she qualifies as a dependent of the parents regardless of whether she attended school or not.

[Seanr7]

Is the box on the 1098t checked "full time student"?