What are you trying to accomplish? Who is "he", the tax filer or a potential dependent?
There is nowhere on the actual IRS tax form to indicate that either the tax filer or his dependent is a student.
That is only entered to help TurboTax (TT) identify whether a person can be claimed as a dependent or otherwise qualifies for a tax attribute.
What you can't do is say somebody cannot be claimed as a dependent (there is a place for that on the tax form) when they can.
