QUESTION
               You asked whether the claimant qualifies for student entitlement based on his attendance
                  in a private school setting in his home in California.
               
               SUMMARY OF EVIDENCE
               The claimant, David W. L~, was born on January 21, 1989. His father, William R. L~
                  (the wage earner), died on December 16, 2000.
               
               On August 16, 2006, the claimant's mother, C. L. L~, filed an application for child's
                  insurance benefits on behalf of her son. According to the Student's Statement Regarding
                  School Attendance (SSA-1372 BK), which is signed by the claimant and his mother, shows
                  that the claimant is in full-time attendance at a private school setting called L~
                  Christian Academy in Riverside, California. The current school year runs from October
                  1, 2005, through September 30, 2006; the upcoming school year will run from October
                  1, 2006, through September 30, 2007.
               
               The claimant expects to graduate from secondary or high school in September 2008.
                  Id. School is in session 35 hours a week year-round, with no breaks. During the upcoming
                  2006-2007 school year, the claimant will turn eighteen on his next birthday on January
                  21, 2007. He will turn nineteen years old before his expected date of graduation in
                  September 2008.
               
               The claimant's mother also submitted the Private School Affidavit she filed for the
                  2005-06 School Year. In that Affidavit, she declared under penalty of perjury and
                  the law of the State of California that she is the Principal/Teacher of the L~ Christian
                  Academy, a private school; that two children are enrolled in elementary education
                  and two in secondary education (the claimant is one of the students enrolled in secondary
                  education); and that she maintains attendance records for each student and records
                  of the courses of study, as required by California law. The 2006-07 Private School
                  Affidavit must be submitted between October 1 and 15, 2006.
               
               DISCUSSION
               A. Social Security Program Requirements
               In order to be eligible to receive child's insurance benefits, an individual who is
                  18 years of age but has not attained age 19 must be a "full-time elementary or secondary
                  school student" at an educational institution. Social Security Act § 202(d)(1)(B),
                  42 U.S.C. § 402(d)(1)(B). A full-time elementary or secondary school student is "an
                  individual who is in full-time attendance as a student at an elementary or secondary
                  school, as determined by the Commissioner of Social Security (in accordance with regulations
                  prescribed by the Commissioner) in light of the standards and practices of the schools
                  involved. . . ." Social Security Act § 202(d)(7)(A).
               
               An educational institution is an elementary or secondary school "which provides elementary
                  or secondary education, respectively, as determined under the law of the State or
                  other jurisdiction in which it is located." Social Security Act § 202(d)(7)(C)(i).
               
               In 1996, the Commissioner of Social Security revised the "rule on full-time elementary
                  or secondary school students to include students enrolled in home schooling … programs
                  authorized by State or local law." 61 Fed. Reg. 38,361-01 (July 24, 1996) (to be codified
                  at 20 C.F.R. 404.367(a)(1)). The regulation reads:
               
               You may be eligible for child's benefits if you are a full-time elementary or secondary
                  student. * * * (a) You attend a school which provides elementary or secondary education
                  as determined under the law of the State or other jurisdiction in which it is located.
                  Participation in the following programs also meets the requirements of this paragraph:
                  (1) You are instructed in elementary or secondary education at home in accordance
                  with a home school law of the State or other jurisdiction in which you reside; . .
                  . .
               
               20 C.F.R. § 404.367(a)(1).
               The Program Operations Manual System (POMS) was changed to address home schooling.
                  Specifically, student benefits are payable if the following criteria are met:
               
               (1) the student meets the federal standards for full-time attendance (FTA);
               (2) the law of the state in which the home school is located recognizes home schooling
                  as an educational institution;
               
               (3) the home school the student attends meets the requirements of the state law in
                  which the home school is located; and
               
               (4) the student meets all the other requirements for benefits.
               POMS RS 00205.275.
               
               B. California Requirements
               California law states:
               Each person between the ages of 6 and 18 years not exempted under the provisions of
                  this chapter or Chapter 3 (commencing with Section 48400) is subject to compulsory
                  full-time education.
               
               Cal Educ. Code § 48200 (West 2006). A child may be exempt from compulsory public school
                  attendance if he or she is taught by a person or persons "capable of teaching" and
                  such instruction is provided in a private full-time day school. Cal. Educ. Code §
                  48222. A state teaching credential is not required. The private school must maintain
                  an attendance register for each child, provide instruction in the English language
                  and in all the branches of study required by California public schools, and annually
                  file a Private School Affidavit (or other document that provides the required information)
                  with the California Department of Education. Cal. Educ. Code §§ 33190, 48222. A determination
                  of whether a home schooled child is attending a private full-time day school, and
                  therefore exempt from public school attendance, is made by the local school district.
                  Cal. Educ. Code § 48415; see
                     also California Department of Education's website at www.cde.ca.gov (Private Schools Frequently
                  Asked Questions).
               
               Here, the claimant's mother established a home-based private school called the L~
                  Christian Academy. She filed the required Private School Affidavit for the current
                  school year, which ends on September 30, 2006; her Affidavit for the upcoming 2006-07school
                  year is not yet due. She is the claimant's teacher and has declared under penalty
                  of perjury that she provides the requisite instruction required by California public
                  schools. The private school that the claimant attends provides secondary education
                  as determined by California law.
               
               Accordingly, the private school should be recognized as an educational institution
                  for purposes of determining the claimant's eligibility for child's insurance benefits.