If the student is not attending any other courses and cannot or does not complete the incomplete within the 45-day window, the student is withdrawn and an R2T4 calculation is required. Reference Q&A GI-Q4/A4 on the Program Integrity Questions and Answers - Return of Title IV Funds website, which states in part: "[A]n incomplete (“I”) grade does not constitute completion of a course, and a student who ceases attendance does not meet any of the conditions for a withdrawal exemption, and has not received an “earned F” or similar grade, must be considered withdrawn (unless the student is on an approved leave of absence, ...)"