If you are the parent of a full-time college or university student, it is important to understand what qualifications he or she must meet in order to be considered a dependent for tax purposes. The IRS provides clear criteria.

A full-time student is one enrolled for some part of five calendar months (whether consecutive) for the number of hours or courses considered full-time attendance by the school. (Reg Sec 1.151-3(b)).

The enrollment in school needn't be for full months—or for five consecutive months. So, if the student is enrolled from mid-February to mid-June, the five months' qualification is met. On the other hand, if the student is enrolled from September to December or February to May, the student has been enrolled for only four months and there must be full-time enrollment during at least one other month during the calendar year. Any part of a month counts as a full month.

Enrolled means registered. That is, an individual will qualify as a student if the individual is registered for a semester in a full-time course of study at an educational organization. (IRS Letter Ruling 9838027).