Hello Hal_Al,
Thanks for responding to our questions, I greatly appreciate it.
Have you taken a chance to look at Publication 15-B(2020) for the IRS which covers worker's fringe benefit? For reference, here is the link: https://www.irs.gov/publications/p15b#en_US_2020_publink
If you go to the section 2. Fringe Benefit Exclusion Rules -> Education Assistance -> Assistance over $5250, it talks about benefits exceeding $5250 and how one might be qualified if they fit the description of "Working Condition Benefit"
This leads to Section 2. Fringe Benefit Exlusion Rules -> Working Condition Benefits -> Education which yields the clause below quoted:
Certain job-related education you provide to an employee may qualify for exclusion as a working condition benefit. To qualify, the education must meet the same requirements that would apply for determining whether the employee could deduct the expenses had the employee paid the expenses. Degree programs as a whole don't necessarily qualify as a working condition benefit. Each course in the program must be evaluated individually for qualification as a working condition benefit. The education must meet at least one of the following tests.
The education is required by the employer or by law for the employee to keep his or her present salary, status, or job. The required education must serve a bona fide business purpose of the employer.
The education maintains or improves skills needed in the job.
With that said, my education strictly "improves skills needed in my job". If I were to be able to prove this to my employer, would they be "required" to file my W-2 appropriately and not include the tuition reimbursement as taxable income?
