### Question
What does student mean?


### Answer
**Student** has the following meaning in *26 U.S.C. § 7701*:

> any individual—


(i) who is temporarily present in the United States—


(I) under subparagraph (F) or (M) of section 101(15) of the Immigration and Nationality Act, or


(II) as a student under subparagraph (J) or (Q) of such section 101(15), and


  

(ii) who substantially complies with the requirements for being so present

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

