### Question
How does Income Taxes define student?


### Answer
Under *26 U.S.C. § 151*, **student** is defined as:

> an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins—


(A) is a full-time student at an educational organization described in section 170(b)(1)(A)(ii)

#### Citation:
  - *26 U.S.C. § 151*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

