1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart B - Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
  6. Topic - General Provisions
  7. 26 CFR § 31.3121(a)(18)-1
26 CFR § 31.3121(a)(18)-1
Payments or benefits under a qualified educational assistance program
June 25, 2020
CFR

The term “wages” does not include any payment made, or benefit furnished, to or for the benefit of an employee in a taxable year beginning after December 31, 1978, if at the time of such payment or furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127.

[T.D. 7898, 48 FR 31019, July 6, 1983]

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§ 31.3121(a)(15)-1 Payments by employer to disabled former employee
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§ 31.3121(b)-1 Employment; services to which the regulations in this subpart apply

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