Tuition Benefit for MIT Executive MBA Program

Tuition Benefit for MIT Executive MBA Program

Full-time employees enrolled in the MIT Executive MBA (EMBA) Program receive a generous tuition benefit from MIT. Under this program, tuition is waived for full-time, benefits-eligible employees. To participate, you must use your annual $5,250 benefit from the MIT Tuition Assistance Plan.

Eligibility Overview

You need to apply and be admitted to the MIT Executive MBA Program (see admissions guidelines below) and fulfill all your work requirements and the EMBA program’s academic standards. You need to be working full-time at MIT at the time that you apply for admission to the program and be eligible for the MIT Tuition Assistance Plan.

Note: If you leave your position at MIT during the program, your Sloan tuition benefit (the portion of your award over and above the $5,250 per calendar year provided under the Tuition Assistance Plan) will be prorated for the term in which your departure occurs based on your separation date, and assistance will not be available in future terms. Your assistance for prior terms will not be impacted.

Tuition assistance for all graduate degree programs requires submitting a Career Development Proposal that qualifies the graduate study as career-related, and verifies that relevant full-time employment opportunities in that field of study exist at MIT.

Your supervisor needs to review your Career Development Proposal and approve the study plan; after this occurs, please send an email to benefits@mit.edu that confirms this approval.

To ensure that work requirements are met, you and your supervisor should follow the guidelines for flexible work arrangements (PDF).

Next Steps

The following steps need to be completed in the following order:

  • Apply for acceptance to the MIT EMBA Program.
    • Please note that all internal applicants should hold the title of Director or higher, and that the EMBA program is very unlikely to admit more than two students who work at MIT into any given incoming class (very similar to the policies for applicants from any single organization).
  • Submit an online Career Development Proposal.
    • You need to submit a Career Development Proposal and receive approval from MIT Human Resources for this Career-Related area of study under the Tuition Assistance Plan. You will receive a response by e-mail usually within two weeks of submission.
  • Prior to beginning the Fall Term of the first year, the Spring Term of the first year, and the Spring Term of the second year, you need to do the following:
    • Log on to your Tuition Assistance Account (Atlas) and enter the information for one of your courses (except for the grade). With this step, you are creating a request to postpone your tuition under the Tuition Assistance Plan so that you do not have to pay $5,250 up front. When prompted for a School Name, please enter "MIT," then select "Mass. Institute of Tech. Degree Program Course." You will not need to submit a grade report for the class because your grade will be provided by Sloan Educational Services.

Important: If you drop or withdraw from your program, if you do not earn the minimum final grade, or if you do not remain eligible to participate in the Tuition Assistance Plan through the last day of your course, you will be responsible for the portion of the tuition ($5,250) that would otherwise have been reimbursed under the Tuition Assistance Plan as well as the portion covered by the Sloan School of Management.

Student Life Fee

  • For every term that you are registered as a student (except the summer term) you will be required to pay the Student Life fee, set on an academic-year basis by the University Registrar. These payments are not eligible for reimbursement.
  • Your total payments, therefore, will include four payments of the Student Life fee (approximately $150-$160 each).

Important Note about Taxes

According to the Internal Revenue Service, an employee who receives employer-provided tuition assistance above $5,250 during a calendar year is subject to taxes on the amount above $5,250 unless certain requirements are met. This applies, for example, to an MIT employee who takes graduate-level courses at MIT or graduate-level courses at another institution along with these MIT courses and receives MIT-provided tuition assistance. If the working condition fringe benefits requirements under Internal Revenue Code (IRC) Section 132 are met, employer-provided tuition assistance in excess of the $5,250 limit may be excluded from your taxable wages. However, if the working condition fringe benefits requirements are not met, but you continue to meet the eligibility requirements of the Massachusetts Institute of Technology Tuition Assistance Plan, any tuition assistance amount up to the $5,250 limit may be excluded from your income as an educational assistance benefit under IRC Section 127.

In order for MIT to determine the taxability of the tuition assistance, you must complete the MIT tuition waiver taxation form and submit it to the Benefits Office prior to the start of your course. The form will be provided to employees when it is applicable. Your responses on the form will be reviewed by legal counsel to determine whether your situation meets the working condition fringe benefits criteria for a tax exclusion in excess of $5,250, and the Benefits Office will notify you of the outcome of this review.

If you do not meet the working condition fringe benefits criteria, but you do meet the requirements of the Massachusetts Institute of Technology Tuition Assistance Plan, for courses taken in the fall term, any tax owed on the amount above $5,250 will be withheld from your pay in the following year; for courses taken in the spring and/or summer terms, any tax owed will be withheld from your pay later that year.