Publication 15b |
2000 Tax Year |
Tuition Reduction
An educational organization can exclude the value of a qualified
tuition reduction it provides to an employee from the employee's
wages.
A tuition reduction for undergraduate education generally qualifies
for this exclusion if it is for the education of the following
individuals.
- A current employee.
- A former employee who retired or left on disability.
- A widow or widower of an individual who died while an
employee.
- A widow or widower of a former employee who retired or left
on disability.
- A dependent child or spouse of any individual listed in (1)
through (4), above.
A tuition reduction for graduate education qualifies for this
exclusion only if it is for the education of a graduate student who
performs teaching or research activities for the educational
organization.
For more information on this exclusion, see Publication 520,
Scholarships and Fellowships.
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