TN 14 (03-01)
RS 00205.125 Individual Is Working While Attending School
1. Student paid by an Employer (ER)
An individual is a student if he or she works while going to school and receives pay only for actual work done. Training, subsistence and travel allowance funds received by a student from his or her ER are not considered wages if these are the only monies paid.
An individual is not a student if he or she is:
Only attending an on-the-job training course which the ER is paying the individual to attend, or
Paid by an ER to attend an educational institution (EI) at the request of, or as a requirement of, the ER.
2. Student paid by or under a governmental or developmental program
Individuals who participate in the following federally sponsored economic and human development programs can be students:
The Job Training Partnership Act of 1983.
A community action program authorized under the Economic Opportunity Act of 1964.
A Temporary Assistance for Needy Families (TANF) recipient enrolled in the Work Incentive (WIN) Program if the training requires full-time attendance (FTA) at an EI.
An individual enrolled in a General Education Development (GED) program under the Family Support Act of 1988.
An individual enrolled in the Reserve Officers' Training Corps (ROTC) program. The student is not an active employee (EE) of one of the branches of the Armed Forces.
The following individuals are not students:
Enrollees in the Job Corps. (These individuals are considered to be paid by an ER while attending school as a requirement of the ER.)
Individuals being paid in any economic or human development program (e.g., AmeriCorps) other than those specified in RS 00205.125A.2.a.
3. Work study programs
An individual in a work-study program sponsored by the school is a student if the job is part of the school program. Consider a student in a work-study program in FTA during the period he or she is working since the time on the job is considered an integral part of the student's schooling.
Consider a student in a vocational school who, in addition to class work, receives in-service training and is paid a stipend to be in a work-study program sponsored by the school.
4. Work deductions
Individuals are subject to the Annual Earnings Test, and work deductions should be applied in the normal manner. (See RS 02501.000.)
If the student alleges that he or she is being paid by an ER to attend school, accept the student's statement. Contact the ER for additional information if there is any question about the student being paid to attend school.