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According to the IRS, full-time students are children under the age of 19 or adults under the age of 24 who attend an educational program at least five months per calendar year. You are attending full time if considered full time by your school.
No, it doesn't mean you're a full-time student if you're a graduate student doing a teaching assistantship as well as taking classes.
Per IRS: A full-time student is a student who is enrolled for the number of hours or courses that the school considers to be full-time attendance.
To qualify as a student, the person must be, during some part of each of any five calendar months of the year:
The five calendar months do not have to be consecutive.
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