Education Benefits

Tuition Exemption

Teachers College: Maximum of 12 credits per academic year.

Columbia University: Maximum of 9 credits per academic year. Employees must be enrolled in a graduate degree granting program.

There is a three month waiting period for new hires (if enrolling before the 3 month waiting period, please see pro-rated benefit schedule in the policy.

Classes scheduled during regular working hours requires supervisor approval.

Tuition Exemption for Spouse

There is 6 month waiting period for a spouse to use the unused portion of this benefit at TC only.

The employee’s spouse must be admitted and enrolled in a graduate degree granting program.

Eligibility starts at the beginning of the term following 6 months of employment.

Tuition Tax & Tuition Tax Exemption

Tuition Tax

Current tax law requires employees to pay taxes on graduate tuition exemption benefits if it exceeds $5,250 per calendar year. The College will withhold taxes on such benefits during the calendar year in which it is used.

Tuition Tax Exemption

Full-time Executive, Full-time Instructors, Full-time Professional Staff, Part-Time Professional Staff, Administrative Fellows, Part-Time Instructors, and Community Teachers employees using tuition exemption benefits for their own personal graduate-level education at the College may be able to certify that their education is job-related per IRS tax regulations.

These regulations allow the value of clearly job-related graduate programs and courses to be eligible for federal tax exemption if they meet the strict IRS criteria. This policy does not apply to courses or programs not covered by Tuition Exemption, including those taken outside of Teachers College and Doctoral programs (per IRS regulations, the value of employer-paid doctoral courses or programs is never exempt from taxes).

To certify that your education is job-related per IRS tax regulations, review the Tuition Exemption Policy and review the Job-Related Graduate Education Certification: Employee Instructions.

Complete the following:

Tuition Tax Schedule

	Paid Weekly	Paid Bi-Weekly	Paid Semi-Monthly
Fall*	9 equal installments starting with the third pay period in October	Four (4) equal installments starting with the second pay period in October	Five (5) equal installments starting with the first pay period in October
Spring	14 equal installments starting with the fourth pay period in February	Seven (7) equal installments starting with the second pay period in February	Seven (7) equal installments starting in February
Summer	16 equal installments starting with the third pay period in June	Five (5) to six (6) equal installments starting in June and ending in September	Five (5) to six (6) equal installments starting in July

Tuition Assistance for Dependent Children

Undergraduate:

Maximum of 35% of Columbia University’s tuition towards the annual tuition (exclusive of fees).
Must be enrolled in a degree granting program at an undergraduate, four year institution.
Reimbursed based on the number of undergraduate credits required by the institution.
Maximum of eight semesters (exceptions are given based on proof of longer programs).

Graduate:

Full tuition at TC only if enrolled in a graduate degree granting program.

Eligibility:

3 year waiting period for new hires.
If the waiting period ends in the middle of a semester, the benefit begins the following semester.
Must meet the definition of “dependent child” as indicated in the Employee Policy Manual (Policy 501.2: Tuition Exemption for Employee’s Children).

Education Benefits