If you are using Tuition Exemption for graduate-level degree programs or courses, you may be eligible for a tax exemption on the value of your tuition benefit. The tuition benefit provided for graduate-level courses (4000 and above), are tax-exempt up to $5,250 in a calendar year (January - December), per the IRS regulations.
Any graduate-level education benefit provided to you above $5,250 is considered taxable income, and subject to payroll tax withholding. However, if your graduate-level degree or non-degree course(s) meet the job-related criteria established by the IRS which is reflected in Columbia University's Job-Related Graduate Education Certification (JRGEC) Policy, the University provides employees the opportunity to certify their graduate-level education tuition benefit above $5,250 as job-related and, therefore, non-taxable.
The presentation will review the Job-Related Graduate Education Certification (JRGEC) Policy, the requirements and completion of JRGEC forms, certification process flow, and submission each term.
We will highlight the JRGEC webpage, Officers and Supervisors Checklist, all available resources and review a sample of the Job-Related Graduate Education Certification forms, Degree & Non-Degree Studies, from the CU Benefits Enrollment System (CUBES).