Students are liable for income tax and National Insurance (NI) in the same way as other workers. However, the good news is that you are entitled to earn a certain amount before you start paying tax – this is called your Personal Allowance. ... You'll also pay income tax on income such as savings interest.
Answer:For example, the IRS considers a child under the age of 19 or an adult child under the age of 24 who is attending an education program for at least five months per calendar year, the months not required to be consecutive or full, to be considered a full-time student.