Looking for some advice on whether cadets can claim the "Credit for Qualified Retirement Savings Contributions" IRS Form 8880? They wouldn't qualify if ... for IRS purposes ... they are defined as a "student": meaning enrolled at a "school" which includes "technical, trade, and mechanical schools. It does not include on-the-job training courses, correspondence schools, or schools offering courses through the Internet." Generally for Personal Exemptions noted that "Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months of the year: A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or ... School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, an on-the-job training course, correspondence school, or school offering courses only through the Internet doesn’t count as a school. I have seen many posts which say that cadets aren't "students" they are "active military" are these mutually exclusive for tax purposes - does anyone have a reference that says that a cadet is not a "student" or that a SA is not a "school"? - such that they could be sure they can claim the credit? Thank you.