For a smooth manifold $\mathscr M$ I have seen following definition for the tangent space at a point $m\in\mathscr M$.
Define it to be $(F_m/F_m^2)^*$, where $F_m$ denotes the set of germs of smooth functions vanishing at $m$. My question is, why not replace $F_m$ by $\tilde F_m$ ($\tilde F_m$ denotes the set of germs at $m$) in the "numerator"? I don't see why $(\tilde F_m/F_m^2)^*$ wouldn't work. Thank you in advance fo any response.
We have $\tilde F_m= F_m\oplus \mathbb R $, so that $\tilde F_m/F_m^2= F_m/F_m^2\oplus \mathbb R$ and thus $(\tilde F_m/F_m^2)^*= (F_m/F_m^2)^*\oplus \mathbb R^*$, which has dimension one more than the dimension of the genuine tangent space.
So, no, $(\tilde F_m/F_m^2)^*$ is not a correct substitute for the tangent space $(F_m/F_m^2)^*$.