Taxation Section 127

Employer-Provided Educational Assistance Benefits

An association of 62 leading public and private research universities

Brandeis University Brown University California Institute of Technology Carnegie Mellon University Case Western Reserve University Columbia University Cornell University Duke University Emory University Georgia Institute of Technology Harvard University Indiana University Iowa State University The Johns Hopkins University Massachusetts Institute of Technology McGill University Michigan State University New York University Northwestern University The Ohio State University The Pennsylvania State University Princeton University Purdue University Rice University Rutgers, The State University of New Jersey Stanford University Stony Brook University - State University of New York Texas A&M University Tulane University The University of Arizona University at Buffalo, The State University of New York University of California, Berkeley University of California, Davis University of California, Irvine University of California, Los Angeles University of California, San Diego University of California, Santa Barbara The University of Chicago University of Colorado at Boulder University of Florida University of Illinois at Urbana-Champaign The University of Iowa The University of Kansas University of Maryland, College Park University of Michigan University of Minnesota, Twin Cities University of Missouri-Columbia The University of North Carolina at Chapel Hill University of Oregon University of Pennsylvania University of Pittsburgh University of Rochester University of Southern California The University of Texas at Austin University of Toronto University of Virginia University of Washington The University of Wisconsin-Madison Vanderbilt University Washington University in St. Louis Yale University

Internal Revenue Code Section 127

What is It?

Section 127 of the Internal Revenue Code (IRC) allows employers to exclude from employees’ wages up to $5,250 per...