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I don't think it matters how the payment is made. Trump's former CFO is now facing charges for having his grandkid's tuition fees paid, but not declared as compensation. It's a bit different, but comparable.


It seems the limit is $5,250, unless the education qualifies as a "working condition benefit":

https://www.irs.gov/publications/p15b#en_US_2021_publink1000...




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