### Question
How is the term student defined?


### Answer
The term **student** is defined in *26 U.S.C. § 7701* as the following:

> 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**

