Independent for tax purposes – A student 18 years of age or older, or an emancipated minor, who is not claimed by a parent or legal guardian as a dependent for federal income tax purposes.

Dependent for tax purposes – A person who is less than 18 years of age and has not been emancipated by marriage or court order; or a person who is eligible to be claimed as a dependent by a parent/guardian.

Gainful employment – Employment that is sufficient to provide at least one-half of the individual’s tuition and living expenses or represents an average of at least 20 hours per week; or is self-employed in Texas or is living off his/her earnings; or is primarily supported by public assistance in Texas.

(Note: Employment conditioned on student status, such as work study, the receipt of stipends, fellowships, or research or teaching assistantships does not constitute gainful employment.)

Domicile – To physically reside and maintain gainful employment in the state of Texas.

Census date – The date in an academic term at which an institution is required to certify a student’s enrollment for the purposes of determining State funding.