An individual, age 22, enrolled on a full-time basis at a trade school, is considered a student for purposes of determining whether a dependency exemption is permitted.

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Under the IRS rules, a student is generally defined as an individual who attends school full-time for some part of each of five calendar months of the year. Therefore, an individual who is 22 years old and enrolled on a full-time basis at a trade school is considered a student for determining whether a dependency exemption is permitted.

An Individual, Age 22, Enrolled on a Full-Time Basis at a Trade