A collapsed lung, also known as a pneumothorax, occurs when air escapes out of a lung and becomes trapped inside the space between the chest and lung cavities. This can be caused by air blisters in the lungs that break open, sudden air pressure changes, or trauma to the chest or ribcage.
The IRS interpreted this provision as applying only to full-time students. In a 1993 technical advice memorandum, the IRS provided a safe-harbor definition of a full-time undergraduate student as one who is taking 12 credit hours and working no more than 20 hours per week.
VITA (Volunteer Income Tax Assistance). The IRS provides volunteers with special training materials free of charge. All volunteers must successfully pass a test in order to be certified to prepare taxpayers' returns. In a college setting, VITA assistance is generally administered by college students enrolled in accounting and business management programs, law students, and members of student organizations.