KrisD15
Expert Alumni

Deductions & credits

Below is what the IRS states. TECHNICALLY you would not be able to use the time you are not being paid and also not a student. 

I suggest you find out from the school if you are considered a student when performing the focus group work. 

 

According to the IRS:

 

“Full-time student. You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full-time. You must have been a full-time student for some part of each of 5 calendar months during the year. (The months need not be consecutive.) School. The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. A school doesn't include an on-the-job training course, correspondence school, or school offering courses only through the Internet. “

 

“Volunteer work. For this purpose, you aren't considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary.”

 

IRS Pub 503

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