Epstein File EFTA02420594: Tuition and Scholarship (DS11)

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Epstein File EFTA02420594: Tuition and Scholarship (DS11)

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Legal or tax document discussing employer-provided tuition payments and scholarship programs under IRC §117. The document outlines tax treatment of qualified tuition and related expenses, employer deductions, and conditions under which payments constitute income to recipients.

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tuition scholarship

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Excerpt 1

There is no restriction on the relationship between the student and the payor; an employer may receive these credits for the payment of **tuition** of an employee

Excerpt 2

In each case a credit is allowed for payment of "qualified **tuition** and related expenses," subject to limits, as discussed below.

Excerpt 3

In addition if it appears future **tuition** depends on continued employment, the payments will be income to the recipient. (See Reg. 1.117-4(c); Rev.