Officers Tuition Tax Treatment

Per the Internal Revenue Service (IRS), undergraduate degrees are not subject to IRS taxation under the tuition benefit.

For graduate-level courses or degree programs, the IRS considers the value of graduate-level Tuition Exemption benefits exceeding $5,250** in a calendar year to be imputed income and taxable.

However, if your graduate coursework is deemed job-related in support of your career at Columbia, per Columbia’s Job-Related Graduate Education Certification Policy, you may be eligible for tax exemption.   

* Be advised, that employees are always taxed on the value of the tuition exemption for graduate coursework when the courses are taken by eligible family members. Additionally, the $5,250 cap does not apply.

** IRS limits are subject to change.

The Job-Related Graduate Course Certification (JRGEC) Form, available in CUBES, must be completed by the employee seeking the taxation exemption, with required documentation, and submitted to your supervisor for your graduate-level education to be certified as Job-Related.  Once your JRGEC form is signed and certified as job-related, your Supervisor must submit the JRGEC form to [email protected]. There are no exceptions to this requirement.

Failure to submit this form each semester by the end date, of the Change of Program Period deadline (see Academic Calendar) will result in payroll deductions taken from your paycheck to cover taxes for the value of your graduate-level coursework, above $5,250.

Taxable Deductions via Payroll

Be advised, that employees are always taxed on the value of the tuition exemption for graduate coursework above $5,250, when no JRGEC form is recorded on your student account.

All taxable deductions are taken directly from the employee's paycheck and spread out evenly over the following pay periods:

• Fall Term: October, November, and December
• Spring Term: February, March, April, and May
• Summer Term: July, August, and September

Officers – Semi Monthly

Officers of Instruction, Officers of Research, and Officers of Administration are paid semi-monthly by the University.

Spring 2026 - Taxation Calendar

The following is the Spring 2026 semi-monthly taxation calendar for employees who are receiving tuition benefits for graduate-level coursework, that isn’t job-related and their eligible dependents receiving the Tuition Exemption benefit and enrolled in graduate-level courses.

Contact Information

For questions regarding the Job-Related Graduate Course Certification policy, please contact HR Benefits at [email protected] or 212-851-7000.

For questions regarding your paycheck or breakdown of the taxation, please submit a new ticket to the Payroll Department or call them at 212-854-2122.