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Employer Job Related Payments for Education Policy

In addition to the Code Section 127, Educational Assistance Plan exclusion, IRS Regulation 1.162-5 provides that there should be no tax consequences to recipients of education expense reimbursements at the graduate or undergraduate level as long as the following rules are met:

1. The education maintains or improves skills required by the individual in his employment or other trade or business. Examples are refresher courses, current developments and continuing education courses.
2. The education meets the express requirements of the individual's employer, or the requirements of applicable law or regulations, imposed as a condition to the retention by the individual of an established employment relationship, status, or rate of compensation. Requirements must be imposed for a bona fide business purpose of the employer.

The following educational expenses are not deductible by the employer as an ordinary and necessary business expense as defined in IRS Regulation 1.162-5. However, these expenses may be nontaxable to the employee as an allowable expense under Code Section 127 if they are at the undergraduate level.

1. Education to meet minimal educational requirements of the job.
2. Qualifies the individual for a new trade or business. A change of duties does not constitute a new trade or business if the new duties involve the same general type of work as is involved in the individuals present employment.