contrapunctus, by Christopher League
 

What marriage penalty?

Nothing like a little reminder from the HR department that you’re a second-class citizen:

Current IRS regulations require the following regarding the taxability of tuition remission.  The following are TAX FREE: Undergraduate classes for employees, employee's spouse, and all dependents (not including same sex domestic partners).  Graduate classes for employees valued at up to $5250 in a calendar year.  The following are TAXABLE: Graduate classes for employees valued over $5250 in a calendar year. All graduate classes for spouses, dependents, and same-sex domestic partners.  All undergraduate classes for same-sex domestic partners.

In other words, the university offers tuition remission to dependents, spouses, and same-sex partners of employees. But the IRS counts it as taxable income if you’re gay. (Graduate tuition is taxable for everyone, so this difference is only for undergraduate tuition.)

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