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Publication 970 2001 Tax Year

Important Change for 2002

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The tax-free status of up to $5,250 of employer-provided educational assistance benefits each year for undergraduate-level courses was scheduled to end for courses beginning after December 31, 2001.

This benefit has been extended and, beginning in 2002, it also applies to graduate-level courses.

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