### Question
What is the definition of teacher or trainee?


### Answer
The definition of **teacher or trainee** is as follows in *26 U.S.C. § 7701*:

> any individual—


(i) who is temporarily present in the United States under subparagraph (J) or (Q) of section 101(15) of the Immigration and Nationality Act (other than as a student), 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**

