Columbia University Human Resources

FAQs

Forms

TUITION: Job Related Graduate Course Certification Application Form (PDF/Word)

    How do I know if the course or program I am taking is job related? The four questions above should help you determine if a course meets the IRS definition of  "job-related." 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?  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. 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?  You do not need to be enrolled in a degree program to obtain the tax benefit. 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?  No. If you are enrolled in an undergraduate degree program, all courses are non-taxable.

    What if my supervisor and I need help to determine whether a course is job-related?

    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.

    What if I am taking one course that is job related, and one that is not?

    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.)

    If I've already had taxes withheld for the Spring 2000 semester, can I be reimbursed by the University instead of waiting until April to be reimbursed by the IRS?   Unfortunately, the new procedure will only be implemented moving forward. It has not been designed to reimburse employees for past deductions. Do I need to complete this form for graduate courses being taken by my spouse, same-sex domestic partner, or child? 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 reimbursement.) Does this form apply to courses taken at Teachers College? Yes. It applies to any graduate courses taken by Columbia employees through tuition exemption.

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