IB Schools in New York

Employer-provided K-12 tuition reductions remain tax-free under IRS rules

Under U.S. federal income-tax rules confirmed for tax year 2025, certain employer-provided reductions of elementary or secondary school tuition are excluded from taxable income when the beneficiary is an employee, a former employee who left due to retirement or disability, a qualifying surviving spouse, or a qualifying dependent child or spouse. This is a tax treatment of a qualifying tuition benefit rather than a tax or levy charged on school fees themselves, and it is currently in force nationwide. No nationwide tax specifically targeting K-12 international-school tuition was identified in federal guidance reviewed.

• Internal Revenue Service