Undergraduate Tuition Assistance
Undergraduate tuition paid under Duke’s tuition plan is generally not taxable. Please contact Duke Human Resources for more information on this plan.
Spousal Tuition Assistance
Undergraduate spousal tuition paid according to the general Duke tuition assistance plan is non-taxable. For information on spousal graduate tuition assistance, click here.
Employee’s Children (Tuition Grant Plan)
Undergraduate tuition paid on behalf of an employee’s child is non-taxable. This payment is made directly to the child’s college or university.
Future Work Requirement
If a tuition assistance plan has a minimum future work requirement, an employee must meet that requirement or repay their tuition assistance. Qualified tuition assistance plans that require future service are:
- Respiratory care service tuition assistance
- Employee development initiative
- Duke Clinical Research Institute tuition assistance partnership
- Nursing services hospital nursing tuition professional development program
- Nursing education loan payment program
- Certified registered nurse anesthetist education program
- Watts School of Nursing tuition based reimbursement agreement
If you have any questions as to the taxability of a specific plan, please contact the Corporate Tax Manager at 684-5148.
IRS References: IRS code § 127, IRS code § 117(D)(5), 117 (D), Private Letter Ruling 9040045