FAQs
If you are still unsure about whether you should complete this form after reviewing these questions, you should consult an accountant or tax attorney, as the University cannot give you personal tax advice.
I am enrolled in a doctoral program. Are my tuition benefits taxable?
What does imputed income mean?
What if my supervisor and I need help to determine whether a course is job-related?
What if I am taking one course that is job-related, and one that is not?
Does this form apply to courses taken at Teachers College?
Q: If I am taking graduate courses to improve my chances for a pay raise or promotion, does that mean I cannot claim they are job related?
A: Not automatically. The IRS has held that courses that improve or refresh skills used by an individual in a current job are not necessarily disqualified simply because they increase the chances for a salary increase or promotion. This is an issue where you should seek professional tax advice.
Q: Do I need to be enrolled in a graduate degree program to obtain the tax benefit, or does it apply to graduate courses not taken as part of a degree?
A: You do not need to be enrolled in a degree program to obtain the tax benefit.
Q: Do I need to complete this form if I am enrolled in an undergraduate degree program and am taking a graduate course as part of the program?
A: No. If you are enrolled in an undergraduate degree program, all courses are non-taxable.
Q: I am enrolled in a doctoral program. Are my tuition benefits taxable?
A: Yes, all doctoral programs are taxable and subject to imputed income for costs that exceed $5,250 annually.
Q: What does imputed income mean?
A: Imputed income means you pay taxes on the cost or value of your tuition benefits in excess of $5,250 annually.
Q: What if my supervisor and I need help to determine whether a course is job-related?
A: In the unusual circumstance where extensive discussion has not established a course's eligibility to both your and your supervisor's satisfaction, you may submit this form to the Associate Controller for Disbursements for review. Please also include a copy of your job description and a letter stating why you believe the course qualifies.
Q: What if I am taking one course that is job-related, and one that is not?
A: Unless ALL courses being taken during one term are job related and exempt from taxes, ALL of the courses will be treated as taxable, and taxes will be withheld on ALL of the courses. (Note that for job-related courses, you will be able to file with the IRS for a reimbursement.)
Q: Do I need to complete this form for graduate courses being taken by my spouse, same-sex domestic partner, or child?
A: No. This form is to be used only for courses taken by an employee of the University. In the case of spouses, partners, or dependents, applicable taxes will continue to be deducted. Note that if a course is related to the job of your spouse or dependent, you may be able to file with the IRS for a refund, but that the IRS considers tuition benefits for same-sex domestic partners to always be taxable income.
Q: Does this form apply to courses taken at Teachers College?
A: Yes. It applies to any graduate courses taken by Columbia employees through tuition exemption.
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