Enrolled but didn't finish classes?

[joanmcq]

Client's daughter stopped attending college classes in April 2014, but didn't officially drop out. Got incompletes in her classes. Moved back in with mom, and got a job, made over $3950. Under age 24.

So, does she qualify as a dependent by virtue of the fact that she was enrolled in classes for 5.5 months, but didn't actually GO to classes for 5.5 months?

[kcjenkins]

Hard call.  Since the school did not drop her, she technically qualifies, but if she's not going to complete the classes, I don't think I would take it, because I think the school will drop her soon, retroactively, if she does not act soon. 

[joanmcq]

Hubby wants to take her, wife doesn't. It's an icky divorce situation so I'm looking for other input.

[kcjenkins]

Look on the school's website and see what they say about 'incomplete' classes.  

[Jack from Ohio]

The parent claiming the student as dependent is eligible for education credits.  Nowhere in the education credit rules does it mention passing, attending or completing in order to be eligible.  The word used is "enrolled." 

[Lee B]

The key word for dependency purposes is "attending"

[joanmcq]

Too much income for any education credits. It's just dependency.

[Terry D EA]

Isn't the wording "enrolled at least half time"?

[jklcpa]

Student ...who during any part of 5 calendar

months of 2014 was enrolled as a full-time student at a school,

or took a full-time, on-farm training course given by a school or

a state, county, or local government agency....

 

 

 

The question is really if the school would still consider this child an enrolled student for the month of May since this child stopped attending in May.  It is possible that this child will be considered a student for the full semester after a certain date (where the student may not drop or change courses) and the fact that the student stopped attending and didn't complete the course may be irrelevant. I think KC had the right idea to check with the school or its website for its policy of uncompleted courses and when the person ceases to be a student.

[Pacun]

Nothing wrong with having Is as a grade. That grade will become F and there is nothing wrong with that either in order to claim the credit. Are you sure she didn't provide more than 50% for her own support and child will qualify for education credit?

[joanmcq]

Parents income is too high to qualify for any of the education credits. The full tuition at a private university paid by parents trumps her lowly wages... Not to mention living back at mom's.