26 CFR · Internal Revenue
§ 31.3401(a)(18)-1 — Payments or benefits under a qualified educational assistance program.
26 CFR § 31.3401(a)(18)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3401(a)(18)-1 (Payments or benefits under a qualified educational assistance program.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3401(a)(18)-1 (2026).
Text
§ 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
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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Related
§ 31.3401
26 C.F.R. § 31.3401
Nearby Sections
11
§ 31.3401(a)(13)-1
Remuneration for services performed by Peace Corps volunteers.§ 31.3401(a)(14)-1
Group-term life insurance.§ 31.3401(a)(15)-1
Moving expenses.§ 31.3401(a)(16)-1
Tips.§ 31.3401(a)(17)-1
Remuneration for services performed on a boat engaged in catching fish.§ 31.3401(a)(18)-1
Payments or benefits under a qualified educational assistance program.§ 31.3401(a)(19)-1
Reimbursements under a self-insured medical reimbursement plan.§ 31.3401(b)-1
Payroll period.§ 31.3401(c)-1
Employee.§ 31.3401(d)-1
Employer.§ 31.3401(f)-1
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Bluebook (online)
26 C.F.R. § 31.3401(a)(18)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3401(a)(18)-1.