Who is considered a student?

To qualify as a student, your child must have been, during some part of each of five calendar months (not necessarily consecutive) during 2022:

  • A full-time student at a school that has a regular teaching staff, a regular course of study, and a regularly enrolled student body in attendance; or
  • A student taking a full-time, agricultural-related training course on a farm, given either by a school like that just described or by a state, county, or local government.

A full-time student is someone who is enrolled for the number of hours or courses the particular school considers to be full-time attendance.

The term "school" includes elementary schools; junior and senior high schools; colleges; universities; and technical, trade, and vocational schools. It does not include on-the-job training courses, correspondence schools, or night schools.