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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(a)(18)-1

Payments or benefits under a qualified educational assistance program.

Official textecfr.govlast amended

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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In this part (40 sections)
  1. 31.3121(a)-1 · Wages.
  2. 31.3121(a)-1T · Question and answer relating to the definition of wages…
  3. 31.3121(a)-2 · Wages; when paid and received.
  4. 31.3121(a)-3 · Reimbursement and other expense allowance amounts.
  5. 31.3121(a)(1)-1 · Annual wage limitation.
  6. 31.3121(a)(2)-1 · Payments on account of sickness or accident…
  7. 31.3121(a)(3)-1 · Retirement payments.
  8. 31.3121(a)(4)-1 · Payments on account of sickness or accident…
  9. 31.3121(a)(5)-1 · Payments from or to certain tax-exempt trusts, or…
  10. 31.3121(a)(5)-2 · Payments under or to an annuity contract described in…
  11. 31.3121(a)(6)-1 · Payment by an employer of employee tax under section…
  12. 31.3121(a)(7)-1 · Payments for services not in the course of employer's…
  13. 31.3121(a)(8)-1 · Payments for agricultural labor.
  14. 31.3121(a)(9)-1 · [Reserved]
  15. 31.3121(a)(10)-1 · Payments to certain home workers.
  16. 31.3121(a)(11)-1 · Moving expenses.
  17. 31.3121(a)(12)-1 · Tips.
  18. 31.3121(a)(13)-1 · Payments under certain employers' plans after…
  19. 31.3121(a)(14)-1 · Payments by employer to survivor or estate of former…
  20. 31.3121(a)(15)-1 · Payments by employer to disabled former employee.
  21. 31.3121(a)(18)-1 · Payments or benefits under a qualified educational…
  22. 31.3121(b)-1 · Employment; services to which the regulations in this…
  23. 31.3121(b)-2 · Employment; services performed before 1955.
  24. 31.3121(b)-3 · Employment; services performed after 1954.
  25. 31.3121(b)-4 · Employment; excepted services in general.
  26. 31.3121(b)(1)-1 · Certain services performed by foreign agricultural…
  27. 31.3121(b)(2)-1 · Domestic service performed by students for certain…
  28. 31.3121(b)(3)-1 · Family employment.
  29. 31.3121(b)(4)-1 · Services performed on or in connection with a…
  30. 31.3121(b)(5)-1 · Services in employ of an instrumentality of the…
  31. 31.3121(b)(6)-1 · Services in employ of United States or…
  32. 31.3121(b)(7)-1 · Services in employ of States or their political…
  33. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  34. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  35. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  36. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  37. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  38. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  39. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  40. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
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