Does my child qualify as a student for the Earned Income Credit?

To qualify as a student for the Earned Income Credit, your child must be enrolled for some part of any five months in 2025 as one of the following:

• A full-time student at a school that has a regular teaching staff, course of study, and a regular student body at the school; or
• A student taking a full-time, on-farm training course given by a school described in a state, county, or local government.

The five months don't need to be consecutive. A full-time student is a student who is enrolled for the number of hours that the school considers to be full-time attendance.

A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the Earned Income Credit.