Tax on Graduate and Same-Sex Domestic Partner Tuition Assistance
The first $5,250 in tuition assistance that the university provides to faculty and staff each year for graduate-level courses is not subject to taxation.
The Economic Growth and Tax Relief Reconciliation Act of 2001 repealed the limitation on employer-provided graduate education and extended the educational assistance exclusion under IRC ยง127 through December 31, 2010.
Please note that tuition assistance for dependents, including spouse or dependent children, who are taking graduate-level courses, is subject to taxation. The full tuition benefit provided to same-sex domestic partners and their dependent children is subject to taxation.
