are medical students considered students? $$$ at stake...

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lazylarry

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Current intern here. Might be a stupid question, but are medical students considered "students" by IRS definition? Excerpt below from retirements saving's credit that I'm trying to take. Does medical school have a "regular" course of study? I would say not really considering course of study (patients) is not standardized. Also the body of students are not "in attendance" regularly.

And if I am considered a student, would I have been considered student in 2014? I've seen that that the IRS only considers you a student in the year that the academic year started (2013 for my 4th yr of med school). I think this would be less likely.


"Full-time student. You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either:
  • A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or

  • A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government.
You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time."

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Yes, medical students are students.

I assume you're asking because of higher education tax breaks--just keep in mind to qualify you have to have paid for your tuition in 2014. For many programs you pay for the spring semester at the end of December.
 
If you're an intern for the last 6 months of the year, don't you still get to take that credit? Oh, I guess not:

You were a student if during any part of 5 calendar months of
2014 you:
• Were enrolled as a full-time student at a school,

So unless you graduated at the end of April, no credit for you.

http://www.irs.gov/pub/irs-pdf/f8880.pdf
 
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