Tuition Assistance Program (TAP)

Harvard University encourages lifelong learning by helping to cover the cost of undergraduate or graduate courses. The Tuition Assistance Program (TAP) assists with classes taken at Harvard University. The Tuition Reimbursement Program (TRP) assists with classes taken at other accredited schools.

In most cases, TAP benefits may be considered taxable to the employee unless they are considered job-related. See the steps and processes required to request a TAP benefit be considered nontaxable at HARVie Tuition Assistance website.

Tuition for courses that do not meet the IRS standard of job-relatedness will count towards the annual $5,250 tax-free limit and amounts over $5,250 will be included in the employee’s taxable income.

Both managers and employees should exercise care when applying the IRS standard of job- relatedness (below), as an incorrect determination could result in adverse tax consequences or an audit for the employee taking the course and for Harvard University, including liability for any unpaid taxes, interest and penalties. As with all determinations of business-relatedness, there will be some gray areas where judgment is required. Managers will be expected to make informed, reasonable, good faith determinations. Submitted job-relatedness forms will be subject to internal audit.

For more information, please visit Harvard's Tuition Assistance program page.