Tax Exemption for Graduate/Doctorate Courses
The university manages its tuition remission plan in accordance with Internal Revenue Service (IRS) regulations. Undergraduate tuition benefits are generally exempt from tax withholdings The IRS allows up to $5,250 for graduate/doctorate level courses to be tax-exempt per calendar year.
Tuition remission benefits received in excess of $5,250 are taxable (i.e. Federal, State, Social Security, and Medicare taxes) and are added to your gross income. It is recommended that you meet with a Tax Advisor for a detailed understanding how the tuition remission benefit may impact your taxes. Click the buttons below to see examples of monthly and biweekly paychecks that are being taxed for graduate/doctorate level courses.
Payroll Tax Rates:
Federal: 22%
/ Social Security: 6.2% / Medicare: 1.45%
DC: 7.0% / MD 5.75% / VA 5.75
Paycheck Example for Monthly Paid Employees
Paycheck Example for Biweekly Paid Employees
Tax Exemption
For a graduate/doctorate course to be considered tax-exempt, it should have a direct correlation to the employee's primary benefits-eligible position. The course should also help an employee maintain or improve the skills required for the position. However, a course that is intended to help an employee pursue a new career or promotion, and/or meet the minimum requirements of a primary position, is not eligible for tax exemption.
IRS Section 127 Education Assistance Program
Applying for Graduate/Doctorate Tax Exemption
The online graduate/doctorate course certification process is available only to university benefits-eligible employees. The tax exemption certification is combined with the tuition remission application. The combined application allows you to apply for tax exemption for multiple courses all in one application with an automatic credit cap.
Eligible affiliate employees of Children's National Medical Center, Veteran's Affairs, Navy/Army ROTC and Eligible Retirees of the University will apply online for tuition remission and graduate/doctorate course tax exemption.
GW Employee Tuition Remission and Tax Exemption Application
Tip: You can only submit one application per semester so be sure to have your tax exemption documentation prepared before you apply for the tuition remission benefit.
Resources to Help You Apply:
Tuition Remission and Graduate/Doctorate Tax Exemption Application Deadlines
| Spring Semester | November 15 through February 1 |
|---|---|
| Summer Semester | April 14 through June 15 |
| Fall Semester | July 6 through October 1 |