Columbia University provides employees who are using Tuition Exemption benefits, the opportunity to certify that their graduate-level education at Columbia University is job-related per IRS tax regulation. That regulation allows the value of job-related graduate programs and courses to be eligible for federal tax exemption.
This Policy Addresses:
- Graduate-level Courses (4000 and above) taken as part of a non-degree program
- Graduate-level Degree Program or Post-Baccalaureate Certificate Program courses (4000 and above)
This Policy Does Not Address:
- Undergraduate degrees (because the value of Tuition Exemption for employees’ undergraduate degrees is not taxable)
- and doctoral programs (per IRS regulations, the value of employer-paid doctoral programs is never exempt from taxation). This policy also does not address courses taken outside Columbia University since these are not covered by Tuition Exemption, nor does it address courses taken by your eligible family members.