Tuition reimbursement programs need to have a plan document with specific eligibility requirement and are limited in the amount...(I believe it is $5000 per employee). So as a small business, be sure you are offering to all employees, but your eligibility can be very specific. Look up online for a sample education reimbursement plan. IRS will want to see that Plan Document, and likely even employment letters to check eligibility.. Based on some Sch C audits we are aware of.
