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Working Condition Fringe - Educational Reimbursements
Quick Flowchart
Is the education needed to meet the
minimum educational requirements of
your business?
No
Is the education part of a study program
that can qualify for a new trade or
business?
Yes
Your educational
reimbursement is taxable
Yes
No
Is the education required by your
employer, or by law, to keep your
present salary, or status or job?
No
Does the education maintain or improve
skills required in doing your present
work?
Yes
Your educational
reimbursement is not
taxable
Yes
No