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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3401(a)(18)-1

Payments or benefits under a qualified educational assistance program.

Official textecfr.govlast amended

A payment made, or benefit furnished, to or for the benefit of an employee in a taxable year beginning after December 31, 1978, does not constitute wages and hence is not subject to withholding 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. 31.3401(a)(1)-1 · Remuneration of members of the Armed Forces of the…
  2. 31.3401(a)(2)-1 · Agricultural labor.
  3. 31.3401(a)(3)-1 · Remuneration for domestic service.
  4. 31.3401(a)(4)-1 · Cash remuneration for service not in the course of…
  5. 31.3401(a)(5)-1 · Remuneration for services for foreign government or…
  6. 31.3401(a)(6)-1 · Remuneration for services of nonresident alien…
  7. 31.3401(a)(6)-1A · Remuneration for services of certain nonresident…
  8. 31.3401(a)(7)-1 · Remuneration paid before January 1, 1967, for…
  9. 31.3401(a)(8)(A)-1 · Remuneration for services performed outside the…
  10. 31.3401(a)(8)(B)-1 · Remuneration for services performed in possession…
  11. 31.3401(a)(8)(C)-1 · Remuneration for services performed in Puerto Rico…
  12. 31.3401(a)(9)-1 · Remuneration for services performed by a minister of…
  13. 31.3401(a)(10)-1 · Remuneration for services in delivery or…
  14. 31.3401(a)(11)-1 · Remuneration other than in cash for service not in…
  15. 31.3401(a)(12)-1 · Payments from or to certain tax-exempt trusts, or…
  16. 31.3401(a)(13)-1 · Remuneration for services performed by Peace Corps…
  17. 31.3401(a)(14)-1 · Group-term life insurance.
  18. 31.3401(a)(15)-1 · Moving expenses.
  19. 31.3401(a)(16)-1 · Tips.
  20. 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
  21. 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…
  22. 31.3401(a)(19)-1 · Reimbursements under a self-insured medical…
  23. 31.3401(b)-1 · Payroll period.
  24. 31.3401(c)-1 · Employee.
  25. 31.3401(d)-1 · Employer.
  26. 31.3401(f)-1 · Tips.
  27. 31.3402(a)-1 · Requirement of withholding.
  28. 31.3402(b)-1 · Percentage method of withholding.
  29. 31.3402(c)-1 · Wage bracket withholding.
  30. 31.3402(d)-1 · Failure to withhold.
  31. 31.3402(e)-1 · Included and excluded wages.
  32. 31.3402(f)(1)-1 · Withholding allowance.
  33. 31.3402(f)(2)-1 · Furnishing of withholding allowance certificates.
  34. 31.3402(f)(3)-1 · When withholding allowance certificate takes effect.
  35. 31.3402(f)(4)-1 · Effective period of a withholding allowance…
  36. 31.3402(f)(5)-1 · Form and contents of withholding allowance…
  37. 31.3402(f)(6)-1 · Withholding exemptions for nonresident alien…
  38. 31.3402(g)-1 · Supplemental wage payments.
  39. 31.3402(g)-2 · Wages paid for payroll period of more than one year.
  40. 31.3402(g)-3 · Wages paid through an agent, fiduciary, or other person…
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