Summer 2026 - Job-Related Graduate Education Certification Reminder

This email was sent on Wednesday, July 1 to a select group of employees who are using the Job-Related Graduate Education Certification benefit during the Spring 2026 semester.

Data from Columbia’s Student Financial Services (SFS) shows that you are enrolled in graduate-level studies–either non-degree course(s) or a degree program for the Summer 2026 term. However, we do not yet have a supervisor-certified Job-Related Graduate Education Certification(JRGEC) form on file for you.

In order to take advantage of the job-related tax benefits, we must have an approved certification on file. Your JRGEC forms must be submitted by your supervisor via email to Student Financial Services at [email protected] to confirm the completed form has been signed and certified as job-related per IRS criteria reflected in the University policy.

According to IRS guidelines, tuition exemption benefits for graduate-level studies (course numbers 4000 & above) are exempt from taxation up to the federal limit of $5,250 in a calendar year. The value of tuition exemption benefits above the federal limit of $5,250 is treated as taxable imputed income, and taxes will be withheld from your paycheck. The University will spread the tax liability of Tuition Exemption benefits for Summer 2026 classes over July, August, and September pay periods.

The one exception to this IRS guideline is for graduate-level studies certified as “job-related,” per IRS-defined criteria. 

For guidelines on whether you qualify for the Job-Related tax exemption and instructions on how to complete and certify the form, go to our Job-Related Graduate Education Certification page.

What You Need to Do

Submit your form by Tuesday, July 7, to ensure the job-related tax exemption is applied for the Spring/Summer 2026 term.

• Non-degree study: A newly certified JRGEC form must be submitted each term.
• Degree programs: The form must be certified by your supervisor once (unless your job or degree program changes); a copy of the signed and certified form must still be submitted to SFS each term.
   

Important: If SFS does not receive a Job-Related Graduate Education Certification form confirming your courses are job-related, taxes will be withheld from your paycheck for the tuition value that exceeds the annual $5,250 federal limit.

To submit forms: [email protected]

Questions about your student account, contact SFS: [email protected]