Thank you for serving as a volunteer with AARP Foundation Tax-Aide. It is volunteers like you who make this program so great! However, AARP Foundation Tax-Aide can’t operate and serve 2.6 million taxpayers without volunteers who are willing to take on additional responsibility in a leadership role. As a leader, you can help even more taxpayers in your community than you do as a counselor. Talk to your supervisor about leadership roles you could fill in your district, state or region.

Most of the volunteers in AARP Foundation Tax-Aide are involved because someone they knew asked them to join the program. Why don’t you ask someone that you know, whether in your own community or across the country, to become a Tax-Aide volunteer?

It’s a great way to work your mind while warming your heart!

How to Avoid a Site Emergency• Do not give out a volunteer’s

name, phone or address to the public.

• Create an Emergency Plan for the site and make sure all volunteers are aware of it.

• Designate a word or phrase to use to silently signal to others the need for assistance.

• Make sure that there is at least one cell phone at the site to call for outside help.

• Outline procedures to use in the event someone is injured or becomes seriously ill.

• Call 9ll for help if there is a concern for the safety of any volunteer or taxpayer.

For more information on how to create a site Emergency Plan, consult the OneSupport Help Center.

Volunteer Standards of Professionalism1. A hallmark of professionalism is to limit conversations to topics necessary to accurately

complete an income tax return. Discussion of politics, race, nationality, gender, sexual orientation, gender identity, religion and the impact of income tax policies are inappropriate, since each of them can become an unnecessary source of conflict between volunteers and taxpayers.

2. Treat all taxpayers and other volunteers equally and with courtesy regardless of their race, nationality, gender, sexual orientation, gender identity or religion.

3. Follow AARP Foundation Tax-Aide policies at all times. Only prepare tax returns that are identified as being “In Scope,” regardless of any additional knowledge of income tax law that you may have. There are no exceptions to this policy since if you do not follow this policy you will be working outside the protection of the Volunteer Protection Act and could be personally liable for your actions.

4. All income tax returns will receive a quality review by a second IRS-certified volunteer in the presence of the taxpayer.

5. Provide appropriate needed assistance to those with a disability to ensure that they feel welcome at your site and that their specific needs are accommodated. If requested assistance is not readily available, report the concern to your site supervisor who will involve others as appropriate.

The above notes are a summary of the Volunteer Standards of Professionalism. For more information, consult the full document in the Policy Manual.

TECHNOLOGY TOOLS AND TIPS

Who to Contact for a Problem:Hardware Problem • If IRS-loaned equipment, contact the Enterprise Service Desk (Help Desk) at 1-866-743-5748. • If AARP Foundation Tax-Aide equipment, submit request through OneSupport Help Center.

Software Problem • If TaxWise software, contact TaxWise Volunteer Support at 1-800-411-6391. • If operating system software on IRS-loaned equipment, contact the Enterprise Service Desk

(Help Desk) at 1-866-743-5748. • If operating system software on AARP Foundation Tax-Aide equipment, submit request

through OneSupport Help Center or call at 1-800-424-2277 ext. 36099

Ways to Contact TaxWise• Email: customer.support@cchsfs.com • Phone: 1-800-411-6391• Online Chat: Click link titled “Chat with Support” from your TWO toolbar by using the

“live chat” button. Available 9:00 a.m.-6:00 p.m. EST Monday-Saturday during tax season. • Blog: TaxWise Desktop users can access the Blog by clicking the Blog toolbar button in

TaxWise Online or selecting the TaxWise Blog tab in the desktop software.• TaxWise Solution Center: https://support.taxwise.com

Reporting a loss of Equipment or Data• Notify a supervisor immediately if a computer, removable storage media, or taxpayer

documents cannot be located. • If the loss is the result of theft, call the local police to report the theft as soon as you realize

what has happened.• Call AARP at 1-800-424-2277, ext. 32038 or ext. 36027 (during business hours), or

1-202-434-2038/6027(after hours), within 24 hours if ANY computer/form/etc. containing taxpayer data is lost or stolen.

Resource Tool for Tax CounselorsCopyright obtained by AARP. All Rights Reserved.

This document has been prepared for general information purposes only and is not intended to be relied upon as tax or other advice. The charts and related specifications may assist Tax-Aide Volunteers in determining who is a qualifying child or qualifying relative for certain tax benefits as listed below. The charts should not be relied upon solely and the user is advised to confirm the results to their own satisfaction. Not all terms are defined or explained in these pages. Tax-Aide volunteers should refer to appropriate reference materials for complete details. Printed by AARP Foundation Tax-Aide based in part on charts created by Deb Fisher, Tax-Aide Training Specialist, Idaho. For use by AARP Foundation Tax-Aide Volunteers Only. All other use prohibited unless permission granted. Call 800-424-2277 for more information.

D19929 (815)

Dependent Care Credit Qualifying person can be your spouse who is incapable of self-

care. No need to use charts. If married, must file MFJ unless you lived apart from your spouse all the last half of the year and paid more than half the cost to maintain a home for both you and the child or disabled person. Taxpayer(s) must have earned income. Special rules apply if MFJ and either spouse is a full-time student or incapable of self-care. You must make the payments so you can work or look for work. Purpose of payments must be for person’s well being and protection—not education (below kindergarten ok; day camp ok, household services ok if partly for well-being or protection). Payments cannot be made to your spouse, to the child’s other parent (with some exceptions for a disabled person), to your dependent, or to your child who is under age 19. You must have made a reasonable effort to get provider’s name, address and tax identification number (SSN or EIN).

Earned Income Tax Credit You cannot file MFS. If married to NRA spouse must file MFJ. You must have earned income (other than penal income). You cannot have investment income over a certain amount. Taxpayer must be U.S. citizen or resident alien all year. You must live with the child in U.S. at least half the year. You cannot claim the foreign earned income exclusion. EIC cannot have been disallowed by IRS due to fraud in last 10 years.

Education Credits You cannot file MFS. Payments must be to a qualifying institution. Payments must be for qualifying expenses. For tuition and fees adjustment, payments must be made by or on behalf of TP. Payments made from certain tax-free funds can-not be included. Neither taxpayer can be treated as a non-resident alien for tax purposes. American Opportunity Credit: 1st 4 tax years, at least ½-time, toward certificate or degree, no felony drug convictions. Only one credit or adjustment per student. Some-times unused expenses can be used elsewhere.

Qualifying Widow(er) with Dependent Child Your spouse must have died during previous two years. See special rules if he or she was missing in action. You were eligible to file MFJ with the deceased in the year of death. You have not remarried.

Medical Expense Deduction You must have paid the expenses and not used them elsewhere on the return. You can also claim expenses paid this year for someone who was your qualifying person when the expenses were incurred.

Dependency exemption Child tax credit Education credits Qualifying widow(er) filing status

Head of household filing status Child and dependent care credit and exclusion Earned income tax credit Medical expense deduction

Chart 1, the Qualifying Child chart, has two pages and is used for your child, your sibling, or a descendant of any of them. Chart 2, the Qualifying Relative chart, is for everyone else. Always start with Chart 1, Box 1. If Chart 1 does not apply, you will soon be sent to Chart 2.

If you follow the arrows, you will eventually get to a shaded box that has no arrows leading away from it. At that point, STOP. This box tells you all the tax benefits that you can claim based on that person. You must meet other requirements as well. These charts will tell you if the child or person is a qualifying person for a particular tax benefit. Most benefits have other requirements as well. In addition to having a qualifying person, you also must meet these other requirements before you can claim any given benefit. The other requirements (not covered by the charts) are summarized at the bottom of this page.

When either chart says “TP” or “you,” it is referring to you, the taxpayer. When it uses the words “child, person, him, her, his, or hers,” it is referring to the child or other person who might qualify the taxpayer for tax benefits. The term “child” always includes an adopted child.

The term “education credits” refers to both education credits and to the tuition and fees adjustment if extended.

If the taxpayer can file married filing jointly, ignore the references to head of household and qualifying widow(er) filing status.

The small red numbers within each box are simply to identify it for discussion purposes.

Other Requirements Not Covered by Charts

Qualifying Child and Qualifying Relative Flow Charts

(for Form 1040, 1040A and 1040EZ) The following two charts can be used to determine who is your qualifying child and who is your qualifying relative for the following income tax purposes:

6/8/2015

Chart 1: QUALIFYING CHILD (page 1)

No

8

Yes

Yes

No

No

No Yes No

7 Yes

6 No

No

Was the child under age 24 at the end of the year and a full-time student during some part of each of any five months of the year?

Yes Was the child younger than you?

No

No

14

12

No This person is your qualifying child for:

No No

Yes

No

No Yes

Yes

Yes

Yes

This person is your qualifying child for: Head-of-household (if you paid more than 1/2 the cost of keeping up a home for the year and are not married1) Earned Income Credit (if both TP and child have valid SSN’s, and TP is not qualifying child of another taxpayer) Child and dependent care credit (if child is under age 13 at time of care or incapable of self-care ) Medical expense deduction (if you are the parent)

Was the child in custody of one or both parents more than half the year?

24

Yes No

Yes 2

1 Was the child a U.S. citizen, national or resident alien or a resident of Mexico or Canada during the tax year?

Is this person someone you are adopting and who lived with you all year as a member of your household? [Answer “no” if you are not a U.S. citizen or national.]

Yes

Ye13

Is the child the qualifying child for any other taxpayer? [i.e. Except for temporary absences, did the child live with any other close relative (for example, parent, grandparent etc., aunt, uncle, older sibling) more than 1/2 the year?]

Yes

10 Except for temporary absences, did the child live with you for more than half the year? (See exceptions for birth, death or kidnapping.)

Yes Yes

No

Yes

Yes

No Yes

No Yes Yes

No Yes

No Yes

No

No

1: If you are married you can claim head of household only if your spouse is treated as a nonresident alien for tax purposes OR 1) the person is your child, step-child or eligible foster child, and 2) you lived apart from your spouse the entire last half of the year.

2: You can claim qualifying widow(er) if the person is your child or stepchild who lived with you all year except for temporary absences.

Yes

19BGo to Page 2 Block B

17 Go to Page 2 Block A

15 Did you give someone else in the household the right to claim the child as a qualifying child?

Are you the parent, step-parent or foster parent?

28

20 19A

18 16

Would you win the tiebreaker? Did the person who would win the tiebreaker give you the right to claim the child as a qualifying child? [This is different than waiver of exemption.]

Are you the noncustodial parent? An-swer “no” if parents live together with the child.

Is your AGI greater than the AGI of any one else who could claim the child?

Did child provide more than 1/2 his own support?

23 No

No

No Are they filing sepa-rate returns?

27

Are the parents divorced, legally separated or lived apart all last 1/2 of the year?

26

21 Is the child filing a MFJ tax return? [Answer “no” if they are filing only to get a refund of withholding or estimated tax paid]

19C 22 Can YOU the TP (or your spouse if filing MFJ) be claimed as a dependent on anyone else’s return?

Go to Page 2 Block D

Go to Page 2 Block C

5

Was the child under age 19 at the end of the year?

This person is not your qualifying child nor your qualifying relative for any tax purpose.

3

4a

Was the child your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half–sister, stepbrother, stepsister, or a descendant of any of them?

This person is not your qualifying child. See Chart 2 to determine if he or she is your qualifying relative.

Was the child permanently and totally disabled?

11 Go to Page 2 Block A

This person is your qualifying child for:

Earned Income Credit (if child is not married, both TP and child have valid SSN’s, and TP is not the quali-fying child of another taxpay-er) 30 31

9

Head of household1 or Qualifying Widow(er)2 (for either, if you paid more than 1/2 the cost of keep-ing up a home for the year). See footnotes. Dependency exemption Child and dependent care credit (if child under age 13 at time of care or incapable of self-care)

Education credits Earned income credit (if both TP and child have valid SSN’s, and TP is not the qualifying child of an-other taxpayer) Child tax credit (if child is under age 17 and a citizen, national or resident of the U.S.)

Medical expense deduction

29

Did one or both parents (or their new spouses) provide more than 1/2 of his support?

Does the noncustodial parent have the right to claim the child’s exemption per Form 8332 or pre-2009 divorce decree? [Answer “no” if you are the noncustodial parent.] See Pub 17 if decree is pre-1985.

See other requirements on first page.

Is the child married?

Does he meet the five tests to be a qualifying child (age, relationship, abode, sup-port, and MFJ)?

This person is your qualifying child for head of household if you provided more than 1/2 the costs of maintaining the home and are not married or are married to a nonresident alien.

4b

4c

4d

6/8/2015

25

TP a

Dep

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34

47

33

32

No

BLOCK D: Generally, this person is not your qualifying child or qualifying relative for any tax purpose. If the child has a SSN, you can claim EIC with a different child, but you cannot claim EIC without a qualifying child. If you are the parent, and the tests for a child of divorced or separated parents are met, you can claim medical expens-es for this child.

Chart 1: QUALIFYING CHILD (page 2) No

Yes BLOCK A: Are you the noncustodial parent?

No Yes

No

Yes

This person is your qualifying child for: Child and dependent care credit (if child is incapable of self-care) Medical expense deduction (unless the noncustodial parent is claiming the exemption and you are not the parent) This person is not your qualifying child nor

qualifying relative for any tax purpose. 48

BLOCK C: Did the child provide more than 1/2 his own support?

49

This person is your qualifying child for: Earned Income Credit (if the child is not married, both TP and child have valid SSN’s, and TP is not the qualify-ing child of another taxpayer)

BLOCK B: Did the child provide more than 1/2 his own support?

53

Were the parents divorced or legally separated, had a written separation agreement, or did not live together during the last 1/2 of the year?

No

Yes 50

This person is your qualifying child for: Head of household (if you paid more than 1/2 the cost of keeping up a home for the year and are not married)3 Child and dependent care credit (if child is incapable of self-care) Earned income credit (if the child is not married, both TP and child have valid SSN’s and TP is not the qualifying child of another taxpayer) Medical expense deduction (unless the noncustodial par-ent is claiming the exemption and you are not the parent) 52 51

This person is not your qualifying child. See Chart 2 to determine if he or she is your qualifying relative.

Yes

No No Yes

No

Yes 40

No

Yes No

Yes

No

Yes

No

Yes

No Yes

Yes

43

Is the child filing a married filing joint tax return? [Answer “no” they are filing only for a refund of withholding or estimated tax paid.]

38

39 Was the decree or agreement executed after 2008?

Do you have a written declaration (Form 8332 or similar document) signed by the custodial parent releasing the exemption for this child?

Does the child receive at least half his or her support from parents (or their new spouses)?

35 Was the child in the custody of one or both parents more than half the year?

37

41 Before 1985?

Does your divorce decree or separation agreement uncondi-tionally allow you to claim the child for tax purposes?

Did you provide at least $600 for the child’s support during the year?

36

44

This person is your qualifying child for: Medical expense deduction

Can YOU, the TP, (or your spouse if married filing jointly) be claimed as a dependent on anyone else’s return?]

This person is a qualifying child for: Dependency exemption Child tax credit (if child is under age 17 and a US citizen, national or resident) Education credits (if not filing MFS) Medical expense deduction 46 45

This person is your qualifying child for:

Medical expense deduction 42

See other requirements on first page.

3: If you are married you can claim head of household only if your spouse is treated as a nonresident alien for tax purposes.

6/8/2015

See other requirements on first page.

Did you provide over half of his or her support?4 No

Yes

Yes

3 Was the person your qualifying child or the qualifying child of any other taxpayer? Yes No

Chart 2: QUALIFYING RELATIVE (or Other Person)

Yes

Yes No 1 Was the person a U.S. citizen, national or resident alien or a resident of Mexico or Canada for any part of the tax year?

2 Is this person someone you are adopting and who lived with you all year as a member of your household? [Answer “no” if you are not a U.S. citizen or national.]

This person is not your qualifying relative for any tax purpose.

6

This person is your qualifying relative for:

Dependency exemption Child & dependent care credit (must have lived with you more than 1/2 the year and be mentally or physical-ly incapable of self-care) Education credits (if not filing MFS) Medical expense deduction

25

No No

Yes 4 5

Did this person live with you all year as a member of your household except for temporary absences (and your relationship does not violate local laws)?

Was this person your Child, stepchild, eligible foster child or a descendant of any of them? Your brother, sister, half sibling, or a son or daughter of any of them? Your stepbrother, stepsister, stepfather or stepmother? Your father, mother, or an ancestor or sibling of either of them? Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law?

7 No

No

Yes Did you provide over half of his or her support?

Yes Yes

9

Did you provide more than 10% of his or her support and have a multiple support agreement signed by (or with written consent of) everyone who: 1. Could have claimed the exemption except for

the support test, 2. Provided more than 10% of the support, and 3. Jointly provided more than 1/2 of the support?

No

No

Yes

15

13

10

14

No

No

Yes

Yes

Yes

This person is your qualifying relative for: Head of Household5 or Qualifying Wid-ow(er)6 (for either, if you paid more than 1/2 the cost of keeping up a home for the year). See footnotes. Dependency exemption Education credits

Medical expense deduction Child & dependent care credit (must have lived with you more than 1/2 the year and be mentally or physical-ly incapable of self-care)

24

Yes

This person is your qualifying relative for:

Child and de-pendent care credit (must have lived with you more than 1/2 the year and be mentally or phys-ically incapable of self-care) Medical expense deduction

20

23

Yes

Yes

Yes

No

No

No

No

Yes

No

Was the person totally and permanently disabled?

No

Did the person have gross income (excluding tax exempt income such as social security) less than the exemption amount?

Was the person totally and permanently disabled?

Yes

Was this person your parent? 22

Except for temporary absences, did this person live with you more than half the year?

19

Did the person file married filing joint? [Answer “no” if filing only for a refund of withholding or estimated tax paid.]

17

Ignoring sheltered workshop income, was his or her gross income more than the exemption amount?

Can YOU (or your spouse if MFJ) be claimed as a dependent on someone else’s return?

21

Did the person file married filing joint? [Answer “no” if filing only for a refund of with-holding or estimated tax paid.]

16

18

Ignoring sheltered workshop income, was his or her gross income more than the exemption amount?

Can YOU (or your spouse if MFJ) be claimed as a dependent on someone else’s return?

No 12

Did the person have gross income (excluding tax exempt income such as social security) less than the exemption amount?

This person is not your qualifying relative for any tax purpose. 11

No Yes

No

8

6/8/2015

4: If you are the noncustodial parent and the rules for separated parents are met, over half the support can be provided by one or both parents. 5: If you are married you can claim head of household only if your spouse is treated as a nonresident alien for tax purposes OR 1) the

person is your child, stepchild or eligible foster child, and 2) you lived apart from your spouse the entire last half of the year. 6: You can claim qualifying widow(er) if the person is your child or stepchild who lived with you all year except for tem-

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M

AR

RIE

D F

ILIN

G S

EPA

RA

TELY

6

QU

ALI

FYIN

G W

IDO

W(E

R)

SIN

GLE

7

HEA

D O

F H

OU

SEH

OLD

8

Foot

note

s:

1. A

nsw

er “N

O” t

o th

is q

uest

ion

if, o

n th

e la

st d

ay o

f the

yea

r, yo

u w

ere

lega

lly s

epar

ated

from

you

r spo

use

unde

r a d

ivor

ce o

r sep

arat

e m

aint

enan

ce d

ecre

e re

cogn

ized

by

your

sta

te o

r if y

ou a

re m

arrie

d to

a n

onre

si-

dent

alie

n w

ho w

ill n

ot b

e co

nsid

ered

a re

side

nt a

lien

on th

is ta

x re

turn

. Ans

wer

yes

if y

ou w

ere

mar

ried

rega

rdle

ss o

f whe

re th

e sp

ouse

live

s.

2. In

clud

e in

the

cost

of u

pkee

p ex

pens

es s

uch

as re

nt, m

ortg

age

inte

rest

, rea

l est

ate

taxe

s, in

sura

nce

on th

e ho

me,

repa

irs, u

tiliti

es a

nd fo

od e

aten

in th

e ho

me.

See

“Cos

t of K

eepi

ng U

p a

Hom

e” w

orks

heet

in P

ub

4012

. • P

aym

ents

rece

ived

und

er T

AN

F or

oth

er p

ublic

ass

ista

nce

prog

ram

s us

ed to

pay

the

cost

s of

kee

ping

up

the

hom

e ca

nnot

be

coun

ted

as m

oney

you

pai

d. T

hese

pay

men

ts m

ust b

e in

clud

ed in

the

tota

l cos

t of

keep

ing

up th

e ho

me

to fi

gure

if y

ou p

aid

over

1/2

the

cost

. • A

mou

nts

paid

out

of f

unds

rece

ived

from

SS

A in

the

child

’s o

r qua

lifyi

ng p

erso

n’s

nam

e, o

r fun

ds re

ceiv

ed

as g

over

nmen

tal a

ssis

tanc

e ar

e co

nsid

ered

to b

e pa

id b

y ot

hers

, not

by

you.

3.

See

Pub

licat

ion

17, F

iling

Sta

tus,

for r

ules

app

lyin

g to

birt

h, d

eath

, or t

empo

rary

abs

ence

dur

ing

the

year

. 4.

Unl

ess

the

child

’s o

ther

par

ent c

laim

s hi

m o

r her

und

er ru

les

for c

hild

ren

of d

ivor

ced

or s

epar

ated

par

ents

or

pare

nts

who

live

d ap

art.

5. Y

our s

pous

e is

con

side

red

to li

ve in

you

r hom

e ev

en if

he

or s

he is

tem

pora

rily

abse

nt d

ue to

illn

ess,

edu

ca-

tion,

bus

ines

s, v

acat

ion

or m

ilitar

y se

rvic

e.

6. If

the

taxp

ayer

wan

ts to

file

MFS

, em

phas

ize

the

adva

ntag

es to

Mar

ried

Filin

g Jo

intly

and

the

poss

ibilit

y of

fil

ing

Form

837

9, In

jure

d S

pous

e C

laim

& A

lloca

tion

(if a

ppro

pria

te).

See

Pub

17,

Filin

g S

tatu

s, M

FS S

peci

al

Rul

es fo

r lis

t of d

isad

vant

ages

. Res

pect

a ta

xpay

er’s

dec

isio

n to

file

MFS

. If e

ither

taxp

ayer

is d

omic

iled

in a

co

mm

unity

pro

perty

sta

te, s

ee P

ub 5

55.

7. If

you

are

mar

ried

to a

non

resi

dent

alie

n, y

our f

iling

sta

tus

is m

arrie

d fil

ing

sepa

rate

ly.

8. G

ener

ally

, onl

y on

e ta

xpay

er in

a h

ome

can

clai

m H

ead

of H

ouse

hold

fil in

g st

atus

. Jus

t bec

ause

eac

h pe

r-so

n ha

s th

eir o

wn

child

ren

livin

g in

a h

ome

does

not

mea

n th

ey h

ave

a se

para

te “h

ouse

hold

” for

this

filin

g st

atus

pur

pose

. No

te: I

f one

spo

use

dies

and

the

othe

r rem

arrie

s in

the

sam

e ye

ar, t

he d

ecea

sed

spou

se fi

les

Mar

ried

Filin

g Se

para

tely

.

NO

Did

you

and

you

r sp

ouse

live

apa

rt al

l of t

he la

st 6

m

onth

s of

the

year

?5

Do

all o

f the

follo

win

g ap

ply?

Y

ou fi

le a

sep

arat

e re

turn

from

you

r sp

ouse

. Y

ou p

aid

mor

e th

an

½ th

e co

st o

f kee

ping

up

you

r hom

e fo

r the

ye

ar.2

You

r hom

e is

the

mai

n ho

me

for y

our

child

, ste

pchi

ld o

r fo

ster

chi

ld fo

r mor

e th

an ½

the

year

.3 A

gran

dchi

ld d

oes

not

mee

t thi

s te

st.

You

cla

im a

n ex

emp-

tion

for t

he c

hild

.4

YE

S

Elig

ible

fost

er c

hild

mea

ns a

n in

divi

dual

who

is p

lace

d w

ith th

e ta

xpay

er b

y an

aut

horiz

ed

plac

emen

t age

ncy

or b

y ju

dgm

ent,

decr

ee, o

r oth

er o

rder

of a

ny c

ourt

of c

ompe

tent

juris

dic-

tion.

R

elat

ions

hips

not

term

inat

ed b

y di

vorc

e or

dea

th: m

othe

r/fat

her-

in-la

w, s

iste

r/bro

ther

-in- la

w, d

augh

ter/s

on-in

-law

, ste

psis

ter/b

roth

er, s

tepm

othe

r/ fa

ther

. Pe

rman

ently

and

tota

lly d

isab

led:

A p

erso

n is

per

man

ently

and

tota

lly d

isab

led

if bo

th o

f th

e fo

llow

ing

appl

y:

He

or sh

e ca

nnot

eng

age

in a

ny su

bsta

ntia

l gai

nful

act

ivity

bec

ause

of a

phy

sica

l or m

en-

tal c

ondi

tion.

A

doc

tor d

eter

min

es th

e co

nditi

on h

as la

sted

or c

an b

e ex

pect

ed to

last

con

tinuo

usly

for a

t le

ast 1

2 m

onth

s or c

an le

ad to

dea

th.

Full-

time

stud

ent:

A fu

ll-tim

e st

uden

t is a

stud

ent w

ho is

enr

olle

d fo

r the

num

ber o

f hou

rs

or c

ours

es th

e sc

hool

spec

ifies

as "

full-

time.

" It

incl

udes

an

indi

vidu

al p

ursu

ing

a fu

ll-tim

e co

urse

of i

nstit

utio

nal o

n-fa

rm tr

aini

ng u

nder

the

supe

rvi s

ion

of a

n ac

cred

ited

agen

t of a

n ed

ucat

iona

l org

aniz

atio

n. T

o be

con

side

red

a st

uden

t for

dep

ende

ncy

ex

empt

ion

purp

oses

, the

indi

vidu

al m

ust h

ave

been

a fu

ll-tim

e st

uden

t for

any

par

t of a

t le

ast f

ive

mon

ths d

urin

g th

e ta

x ye

ar.

Scho

ol d

efin

ed: A

scho

ol c

an b

e an

ele

men

tary

scho

ol, j

unio

r or s

enio

r hig

h sc

hool

, col

-le

ge, u

nive

rsity

, or t

echn

ical

, tra

de, o

r oth

er v

ocat

iona

l sch

ool.

How

ever

, an

on-th

e-jo

b tra

inin

g co

urse

, cor

resp

onde

nce

scho

ol, o

r sch

ool o

ffer

ing

cour

ses o

nly

thro

ugh

the

Inte

rnet

do

es n

ot c

ount

as a

scho

ol fo

r the

full-

time-

stud

ent d

epen

denc

y ex

empt

ion

requ

irem

ent.