What is considered an exception to FERPA for students with disabilities?

The option regarding parents being able to access records if the student is a dependent for tax purposes is accurate because FERPA allows educational institutions to disclose students' personally identifiable information from their education records to parents if the student is claimed as a dependent on their tax return. This reflects the principle that parental rights regarding access to educational records can persist, particularly in situations where the student is financially dependent on them.

This provision aligns with FERPA's broader intent to balance students' privacy rights with the legitimate needs of parents in certain circumstances, such as evaluating their children's educational progress or addressing issues related to their education. Understanding this exception helps clarify the nuances within FERPA concerning access to student records, especially in context to family obligations and dependencies.