### Question
What is the definition of student?


### Answer
The definition of **student** is as follows in *26 U.S.C. § 21*:

> an individual who during each of 5 calendar months during the taxable year is a full-time student at an educational organization

#### Citation:
  - *26 U.S.C. § 21*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

