Is the Tuition Waiver Benefit Taxable?

  • It is always taxable for domestic partners.
  • It is taxable only for Post Baccalaureate classes for spouses and dependent children.
  • Generally, undergraduate fees for employees are nontaxable. Graduate/doctorate fees for employees are nontaxable if expenses do not exceed $5,250. However, when the graduate/doctorate fees do exceed $5,250, they are taxable.
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