Who's eligible for the credit?

You're eligible for the credit if you're:

Age 18 or older,

Not claimed as a dependent on another person’s return, and

Not a student.

You were a student if during any part of 5 calendar months of the tax year you:

Were enrolled as a full-time student at a school, or

Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

A school includes technical, trade, and mechanical schools. It does not include on-the-job training courses, correspondence schools, or schools offering courses only through the Internet.

See Form 8880, Credit for Qualified Retirement Savings Contributions , for more information.