Regular Attendance (SEIE)

To be considered “regularly attending” school for the Student Earned Income Exclusion (SEIE), a student has to meet one of the following requirements:
  • Attend a college or university for at least eight hours a week under a semester or quarter system
  • Be in grades 7 - 12 for at least 12 hours a week
  • Be in a course of training (with shop practice) for at least 15 hours a week to prepare for a paying job
  • Be in a course of training (without shop practice) for 12 hours a week

In some circumstances, like illness or unavailability of transportation, students may be allowed to spend less time than indicated above and still be considered “regularly attending” for the purposes of the SEIE.