FAQs
What happens if I go on an unpaid leave of absence?
If you go are on unpaid leave of absence as of first day of a Harvard course, you will not be eligible to use TAP for
that course and will be billed the full tuition.
If you are on an unpaid leave of absence at any time during a non-Harvard course, you will not be eligible for
reimbursement through TRP.
What happens if I terminate employment or become ineligible for TAP and TRP after enrolling in a course?
If you are terminated or ineligible as of the first day of a Harvard course, you will not be eligible to use TAP for
that course and will be billed the full tuition.
If you terminate employment or are ineligible at any time during a non-Harvard course, you will not be eligible for
reimbursement through TRP.
I’m in a graduate-degree program. Are the courses taxable?
Depending on the program and your job, all, some, or none of the courses may be taxable if the exceed the
$5,250 annual tax-free limit. You will need to complete the job-relatedness section of the TAP and TRP Form for
each course. Refer to page 10 for more information on tax withholding and imputed income for graduate-credit
courses.
I’m taking a non-Harvard course that is available only as pass/fail. Is it eligible for reimbursement even though
I won’t get a letter grade?
Provided the course is taken for credit and meets all other eligibility criteria outlined on page 5, it may be eligible
for reimbursement. In addition to the other required documentation, you will need to provide a letter from your
school or instructor stating the course is available only as pass/fail and that it was taken for credit. All
documentation must be submitted within 60 days of the last day of the course.
Are there ways to reduce the tax impact for non-job-related graduate-credit courses?
• If you are taking courses for personal enrichment or professional development, but not related to earning
a graduate degree, you should consider registering for undergraduate credit or noncredit where
available.
• For graduate-credit courses, you should consider whether the course is job related and if so, complete
the job-relatedness section of the TAP form when enrolling.
• For courses that are for graduate credit and do not meet the job-related criteria, you should consider
whether the courses can be distributed among more than one calendar year, in a manner that takes
maximum advantage of the $5,250 annual tax-free limit.
I am using the Tuition Reimbursement Plan (TRP) to take courses at another school. Will this impact the
taxability of my TAP benefit?
It depends. For exempt staff, TRP benefits can only be used for courses that are job related, and benefits are
capped at $5,250. However, HUCTW staff may use TRP for courses that are not job related. Both TAP and TRP
benefits for graduate-credit courses that are not job related count towards the annual $5,250 tax-free limit.
Why are taxes being withheld from my paycheck for graduate-credit courses that I dropped/withdrew from?
If you drop the course after the 100% refund period, or withdraw from the course after the 50% refund period,
the University is still paying some or all of the tuition on your behalf; therefore, you are still in receipt of the
benefit. If the course doesn’t meet the IRS standard of job-relatedness, the benefit amount above the $5,250 tax-
free limit is considered taxable income and will be included in your earnings with applicable taxes withheld.