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<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic"><o:p> </o:p></span></font></i></p>
<p class="MsoNormal"><i><font size="3" color="navy" face="Arial"><span style="font-size:12.0pt;font-family:Arial;color:navy;font-style:italic">The IRS guidance on this information is well presented on pages 78 – 87 of the FSLG Fringe Benefit Guide. Have a
look and feel free to give me a call if you have further questions.<o:p></o:p></span></font></i></p>
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<p><font size="5" color="navy" face="Mistral"><span style="font-size:18.0pt;
font-family:Mistral;color:navy">Lori </span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Lori A. Stieber, Internal Revenue Agent</span></font><font color="navy"><span style="color:navy">
<br>
IRS </span></font><font size="2" color="navy" face="Arial"><span style="font-size:
10.0pt;font-family:Arial;color:navy">Federal, State, Local Government</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><st1:place w:st="on"><st1:City w:st="on"><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;color:navy">Salem</span></font></st1:City><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;font-family:Arial;
color:navy">,
<st1:State w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Telephone (503) 587-3149</span></font><font color="navy"><span style="color:navy">
<br>
</span></font><font size="2" color="navy" face="Arial"><span style="font-size:10.0pt;
font-family:Arial;color:navy">Fax (503) 585-5336</span></font><font color="navy"><span style="color:navy">
</span></font><o:p></o:p></p>
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;
font-family:Tahoma;font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:Tahoma"> busmgrs-bounces@listsmart.osl.state.or.us
[mailto:busmgrs-bounces@listsmart.osl.state.or.us] <b><span style="font-weight:
bold">On Behalf Of
</span></b>Sara Sarensen<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, January 11, 2012 2:50 PM<br>
<b><span style="font-weight:bold">To:</span></b> busmgrs@listsmart.osl.state.or.us<br>
<b><span style="font-weight:bold">Subject:</span></b> [Busmgrs] Tuition Reimbursements</span></font><o:p></o:p></p>
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12.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Hi All,<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt"> <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Our ESD paid out a large amount of tuition to an employee. At the time, we just paid it like a regular reimbursement, but now it has come to my attention that it may
be considered taxable income.<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt"> <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Can any of you share with me how you treat your tuition reimbursements, or how you administer tuition reimbursement programs, especially in terms of if it is treated
as income or not?<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt"> <o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:
12.0pt">Thank you!<br clear="all">
<br>
-- <br>
</span></font><strong><b><font face="Tahoma"><span style="font-family:Tahoma">Sara Sarensen</span></font></b></strong><b><font face="Tahoma"><span style="font-family:
Tahoma;font-weight:bold"><br>
</span></font></b><font face="Tahoma"><span style="font-family:Tahoma">Business Manager<br>
Lake <st1:place w:st="on"><st1:PlaceType w:st="on">County</st1:PlaceType> <st1:PlaceName w:st="on">
ESD</st1:PlaceName></st1:place><br>
(541) 947-3371</span></font><o:p></o:p></p>
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