My employer is helping me pay for my Master's Program in Computer Science. My employer has included the reimbursements (about $2,000) to me for my schooling within my wages on my W-2. Since I studied Accounting for my undergrad, pursuing a computer science degree qualifies me for a new skill/trade which means that this amount is generally taxable. However, based on IRS Publication 970 ch. 11, it appears that there is a threshold of $5,250 that is tax free, then the amounts beyond that are taxable (but also wouldn't be taxable if I meet the Working Condition Benefit - which I do not).
Should the $2,000 in employer provided education assistance be included as my income?