What is required for a child to maintain dependency status as a full-time student?

For a child to maintain dependency status as a full-time student, they must be enrolled in a qualified educational institution, such as a college or university. This requirement ensures that the student is pursuing higher education, which typically involves both structured learning and academic rigor.

The IRS defines a full-time student as someone who is enrolled for the number of hours or courses the school considers to be full-time. While enrollment in any school may seem appealing, it does not specifically address the need for the institution to be a college or university level, which is critical for dependency status under tax guidelines.

Additionally, merely completing high school does not satisfy the full-time student criteria since it does not imply further education. As for the minimum study requirement, while it reflects academic commitment, it does not independently confirm the status of being enrolled in a recognized institution that offers college-level education. Therefore, enrollment in a college or university is essential for ensuring that a student qualifies for dependency status.