5 Free Counseling Sessions Received. Afterwards they were approx. $40 a session. Taxable?

[shanesnh]

US Expat in Korea. There was some offer from a "Foreign Resident Center" for a lot of free things (they offer classes, counseling, legal aid, etc.). I took their offer of 5 free counseling sessions which I guess they pay directly to the counseling center (for the first 5 times) and then if you want to continue, each session was 50,000 KRW. 

Do I need to report these "free counseling sessions" (like the fair market value of 250,000 KRW which I'd have to figure out each date I went, convert to USD, and add it up) or am I being too obsessive with my taxes? TIA.

More info:

It's just a welfare(?)-type thing offered to foreign residents in Seoul. The Seoul Foreign Resident Center offers a lot of free services (legal services, counseling, education, etc.) to foreign residents here and for this case, they have a counseling service (separate from them) that they offer these free 5 sessions for. They also have free lawyers and stuff where I guess they take care of initial costs or the costs are waived for example. I don't know if it's welfare but it's like that or charity. Offered to help out the residents that are eligible for it.

[tagteam]

@pk ??

[Opus 17]

Asked and answered before.

https://ttlc.intuit.com/community/taxes/discussion/re-5-free-counseling-sessions-received-afterwards...

You described this as a government benefit.  That would not be taxable income under US law.

[pk]

@shanesnh , generally agreeing with my colleague @Opus 17  about recognition of  such benefits for US tax purposes.  The very general rule is  benefits that are offered by   govt. or an agency  that does not have any conditions  and/or requirements   ( e.g. UK offering child support payments if you have children under certain age  for all residents ). would not count as income.  Thus I would opine that your benefit (of free lessons) would fall into this category of non-recognizable benefit.

[shanesnh]

@Opus 17 Thanks, I saw your answer. I was leaning towards it not being reportable. I just wasn't 100% and I need to learn to relax when I have to file these things lol. Yeah, the center that is giving the benefit is governmental. City of Seoul it appears.

[shanesnh]

@pk Thanks for your answer too. It appears it is the government giving the benefit (City of Seoul) and I mean a condition is that you are a valid resident in the city of course. I don't think they had other conditions but maybe their other services could (like income caps but I don't think I was asked about any of that... just had to show my ID and fill out some stuff). ID shows a Seoul address. Thanks.