cw (12/03/82)
A recent submission stated that a spouse was needed to income average if one were a student. That was not the case when I averaged over my student years. The requirement was that the taxpaying unit (i.e., single person or couple) should provide more than half (I may remember the percentage wrong) of their income for the averagable years. Thus, I have several times averaged over student years and have not had any trouble. I have had these returns checked for arithmetic errors, so I assume that the IRS also checked for eligibility. The previous article was right in saying that the requirements are strict. Charles