What signifies a full-time student according to the tax code?

A full-time student is defined in the tax code as someone who is enrolled in a full-time degree program. This definition is important for various tax benefits, such as education credits and deductions. To qualify as a full-time student, an individual must typically be enrolled in an educational institution and must maintain a course load that is recognized by that institution as full-time status, which usually involves a specified number of credit hours per semester or quarter.

Taking online courses alone does not guarantee full-time status, as the course load and institution's criteria play crucial roles. Similarly, attending school for any part of the year does not automatically classify a student as full-time; the duration of enrollment and course load are significant factors. Participation in part-time work-study programs may indicate that a student is balancing work with education, but it does not determine their enrollment status in a full-time educational program. Thus, the requirement for enrollment in a full-time degree program is key to qualifying as a full-time student under the tax code.