### Question
How is the term student defined?


### Answer
The term **student** is defined in *26 U.S.C. § 21* as the following:

> 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**

