Employees who participate in the IRS Section 127 tuition exemption plan have additional federal income tax withheld, as well as additional Social Security and Medicare taxes paid, when the total amount of tuition waivers received exceeds the maximum allowed.
Twice each year, Student Fiscal Services determines if the maximum amount allowed has been exceeded, and informs the Payroll Office of the excess amount.; SFS also informs impacted employees that an additional tax liability exists (Note: The Payroll Office determines the taxes owed, not SFS.
Please direct your questions, via email, to one of the following addresses:
More detailed information is available on the SFS [Employees' Tuition Exemption Tax Withholding](http://finance.uw.edu/sfs/tax/employee) page.
| Topic | |
|---|---|
| Withholding and other tax implications |
pr-tax@uw.edu |
| Waiver amounts received |
taxquest@uw.edu |