A collapsed lung, also known as a pneumothorax, occurs when air escapes out of a lung and becomes trapped inside the space between the chest and lung cavities. This can be caused by air blisters in the lungs that break open, sudden air pressure changes, or trauma to the chest or ribcage.
The IRS interpreted this provision as applying only to full-time students. In a 1993 technical advice memorandum, the IRS provided a safe-harbor definition of a full-time undergraduate student as one who is taking 12 credit hours and working no more than 20 hours per week.
RE: What is the definition of a full time student according to the IRS for claiming as a dependent? What if your child enrolled and dropped a class that brought them below the 12 hours for full time?est Answer: Full time is whatever the school he attends considers to be full time. A full time student for the tax year is one who was a full time student at his school for some part of at least 5 months of the year.