- Student
defined - To qualify as a student, your child must be, during some part of each of 5 calendar months during the calendar year (not necessarily consecutive), a full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance.
- School defined -
The term "school" includes elementary schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. It does not include on-the-job training courses, correspondence schools, and night schools.
- Adjusted Gross Income (AGI) defined -
