§ 7701(b)(5)(A)

an exempt individual for any day

UNDECIDED

0 of 4 settled

  1. 1

    § 7701(b)(5)(A)

    ANY OF

    An individual is an exempt individual for any day if, for such day, such individual is—

    “if, for such day, such individual is—” Opening words
    “a foreign government-related individual,” § 7701(b)(5)(A)(i) needs Step 2 a foreign government-related individual UNDECIDED
    “a teacher or trainee,” § 7701(b)(5)(A)(ii)
    “a student, or” § 7701(b)(5)(A)(iii) needs Step 3 a student UNDECIDED
    “a professional athlete who is temporarily in the United States to compete in a sports event— which is organized for the primary purpose of benefiting an organization which is described in section 501(c)(3) and exempt from tax under section 501(a), all of the net proceeds of which are contributed to such organization, and, [OLRC note: So in original. The comma probably should not appear.] which utilizes volunteers for substantially all of the work performed in carrying out such event.” § 7701(b)(5)(A)(iv)

    “Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

  2. 2

    § 7701(b)(5)(B)

    a foreign government-related individual

    ANY OF

    The term “foreign government-related individual” means any individual temporarily present in the United States by reason of—

    “any individual temporarily present in the United States by reason of—” Opening words
    “diplomatic status, or a visa which the Secretary (after consultation with the Secretary of State) determines represents full-time diplomatic or consular status for purposes of this subsection,” § 7701(b)(5)(B)(i)
    “being a full-time employee of an international organization, or” § 7701(b)(5)(B)(ii)
    “being a member of the immediate family of an individual described in clause (i) or (ii).” § 7701(b)(5)(B)(iii)
  3. 3

    § 7701(b)(5)(D)

    a student

    ALL OF

    The term “student” means any individual—

    “any individual—” Opening words
    “who is temporarily present in the United States— under subparagraph (F) or (M) of section 101(15) of the Immigration and Nationality Act, or as a student under subparagraph (J) or (Q) of such section 101(15), and” § 7701(b)(5)(D)(i)
    “who substantially complies with the requirements for being so present.” § 7701(b)(5)(D)(ii)

    “Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

    Step 4 substantially complies as student UNDECIDED

  4. 4

    § 7701(b)(5)(D)(ii)

    substantially complies as student

    ALL OF
    “who substantially complies with the requirements for being so present.”

    “Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)