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  • Frequently asked questions about educational assistance programs
    Section 127 provides an exclusion from gross income for loan payments made by an employer after March 27, 2020, and before January 1, 2026 (unless extended by future legislation), on a qualified education loan incurred by the employee for the employee’s own education
  • IRS Issues FAQs on Educational Assistance Programs and Provides Sample . . .
    Employers are not required to report these benefits on Form W-2, and amounts paid under these programs generally are deductible by the employer as business expenses
  • Are Employer Tuition Assistance Programs Taxable?
    Employer tuition assistance programs represent a significant benefit offered by companies to aid employees in pursuing higher education The tax treatment of the funds provided under these programs is governed by specific, highly detailed rules established by the Internal Revenue Service
  • IRS Clarifies Tax Rules for Employer-Provided Educational Assistance
    Employees can exclude up to $5,250 of these educational benefits from their gross income each year This means they do not have to pay taxes on this amount, and employers should not report it in box 1 of Form W-2, which lists wages, tips, and other compensation However, there are important caveats
  • Fact Sheet Provides FAQs on Educational Assistance Programs
    Section 127 provides an exclusion from gross income for loan payments made by an employer after March 27, 2020, and before January 1, 2026 (unless extended by future legislation), on a qualified education loan incurred by the employee for the employee's own education
  • IRS releases FAQs on educational assistance programs
    Generally, taxpayers may exclude certain educational assistance benefits from their gross income if they are provided under an educational assistance program Educational assistance benefits may include payments for tuition, fees and similar expenses, books, supplies and equipment
  • Q A: Employer student loan repayment rules for 2025–2026
    Generally, a tuition assistance program (TAP) provided to an employee is excluded from an employee’s gross income if the employer’s plan meets certain IRS requirements (see 26 USC Sec 127)
  • Frequently Asked Questions About Educational Assistance Programs
    Employees may exclude certain educational assistance benefits from gross income if they are provided under an employer sponsored § 127 educational assistance program
  • The IRS Issues FAQs About Educational Assistance Plans
    Employers that provide educational assistance benefits to help employees pay for tuition, fees, books, supplies, and equipment may exclude the payments, up to $5,250 per year, from employees’ gross income if the benefit complies with Section 127
  • IRS issues FAQs on educational assistance programs
    Generally, employees may exclude certain educational assistance benefits from their gross income if provided under a written employer-sponsored educational assistance program (up to $5,250 per calendar year)





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