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Human Resources

Tuition Remission

Our Tuition Remission Program enables the employee, his/her spouse, children, and/or domestic partner to benefit from the many educational opportunities offered by the university. This program will pay the instructional fee for university course work; however, it does not cover any extra fees, such as late fees or room and board for the employee.  Tuition Remission does not cover any fees for dependents, but does pay instruction fees (tuition).

If the employee enrolls in graduate courses, he/she will be subject to income taxes on the value of the tuition remission, if in excess of $5,250 in a calendar year. Graduate tuition remission for eligible dependents and a domestic partner is taxable regardless of the value. Undergraduate tuition remission for a domestic partner is also taxable. The taxes will be deducted from the employee's paycheck twice during each term.

From the Office of Undergraduate Admissions

Beginning with applications for Fall Semester 2012, application and confirmation fees are no longer waived for tuition remission eligible employees or dependents of eligible employees. The non-refundable application fee is $50 for all campuses. Confirmation fees are $100 for Uptown (main) campus and $50 for UC Blue Ash and UC Clermont and are also non-refundable. For application assistance or general questions, please call the Office of Undergraduate Admissions at 513-556-1100 or email admissions@uc.edu.

Tuition Remission Application

As a University of Cincinnati employee, you are required to submit an annual tuition remission application for any family member (spouse, domestic partner, or child) who may be attending classes at the University of Cincinnati during that academic year. 

You must also provide proof of financial dependency for your children. You may verify your children’s dependency and ongoing eligibility for tuition remission by submitting a tuition remission application along with a copy of your most recent federal income tax return showing the child listed as a dependent. You may instead provide a Tuition Remission Affidavit showing the child is unmarried, lives at home, and the parent provides financial support. Tuition Remission for your spouse or domestic partner will be extended based upon your certification of eligibility on the Tuition Remission Application. 

This information should be received no later than June 30 to ensure the application of tuition remission against your fees.

Please direct any questions you may have to the UC Benefits office at (513) 556-6381.


General Information

  • All students (employees, spouse, domestic partner, and children) must follow normal University registration procedures to enroll for classes.
  • Tuition remission does NOT cover late registration fees.  The general and IT fees are covered for the employee only.  Any and all additional fees are not covered for the employee, spouse, domestic partner, or children.
  • Any ineligible person who applies for and receives tuition remission will be billed and held accountable for payment.
  • Employees are required to provide proof of dependent(s) eligibility for tuition remission each academic year.

Eligibility

The chart summarizes the tuition remission benefits that are available to university employees. Eligible children are "unmarried and dependent persons, who are naturally born, legally adopted, stepchildren, or individuals for whom the employee has been appointed the legal guardian pursuant to court action or by the terms of a valid will."

Dependents whose eligibility is not on file with Human Resources for UC employee benefits must provide the parent's most recent federal tax return showing child listed as a dependent.  Additional documentation may be required.

Employee Type For Employee For Spouse/Domestic Partner/Children

Regular Full-Time Employees
(80-100% FTE)

(75-100% FTE as of 1/1/15)
6 credits per term* Unlimited credits per term
(up to 144 undergraduate credits) **

Regular Part-Time Employees
(less than 80% FTE)

(Less than 75 FTE as of 1/1/15)
3 credit hrs per term  N/A
Post Doc Fellows  3 credit hrs per term  N/A
Full-Time Equivalent Faculty  6 credit hrs per term* Unlimited credit hrs per term
(up to 144 undergraduate credit hrs) **
Part-Time Faculty Including
Part-Time Affiliated Faculty
 3 credit hrs accrued per term taught,if applicable
(Must be used within 12 months of accrual)
 N/A
Full-Time Affiliated Faculty/ROTC  6 credit hrs per term*  Unlimited credit hrs per term
(up to 144 undergraduate credit hrs) **
Student Employees / Graduate Assistants
 N/A  N/A
Temporary /  Seasonal / Volunteer Employees  N/A  N/A

 *  Eligible for Additional Hours with Vice-President Approval.

** Credit hours converted for semesters beginning fall 2012.

Completing the Tuition Remission Application

Employee Information

The employee section of the Tuition Remission Application must be completed by the active employee/affiliated faculty/ROTC/retiree of the University of Cincinnati.  If the employee/retiree is deceased, this section may be completed by his/her surviving family member(s).  The UCID is a nine character identifier beginning with the letter "M" that is assigned to each employee and student of the University to replace the use of the Social Security Number.  The employee category determines the number of credit hours to which the employee and his/her dependent(s) are entitled.  Please refer to the Eligibility Chart for details.  The eligibility of retirees and his/her dependent(s) as well as surviving dependents of deceased employees is based on the employee's category during his/her active employment (proof of dependency required).  Regular full-time UC employees (80%-100% FTE) and full-time equivalent faculty covered by UC benefits are generally NOT required to complete a tuition remission application unless taking additional credit hours.  Employees requesting additional credit hours should indicate the total number of credit hours (per term) he/she will take in the section and obtain authorization from the appropriate Vice President.  The employee should contact the HR Service Center to reset his/her eligibility data after completing a term with approved additional hours.

Spouse or Domestic Partner and Dependent (Form TR2 Only)

This form must be completed in order to request tuition remission benefits for the spouse/domestic partner or dependent of an eligible employee (See Eligibility Chart). 

Dependents MUST provide the following proof of dependency:

  • Parent's most recent federal tax return showing child listed as a dependent (black out SSN and financial information); OR
  • Tuition Remission Affidavit showing child is unmarried, lives at home, and the parent provides primary financial support.  Supporting affidavit documentation should include the parent's and child's federal income tax returns (black out SSN and financial documentation), itemized list of expenses and/or receipts/voided checks. 

Submit a printed copy of the Tuition Remission Application (TR2), along with documentation to: Human Resources, P.O. Box 210039, Cincinnati, OH 45221-0039; OR fax to 513-556-9652.  For more details, contact Human Resources at 513-556-6381.

Certification by Employee

The employee should read the tuition remission instructions and application carefully before signing this section.  Please contact Human Resources or refer to the Registrar's Office prior to dropping a class to avoid repayment of tuition remission for any class in which the employee, spouse or domestic partner, or dependent(s) is enrolled.  The employee may be subject to income taxes on the value of the tuition remission used.  Taxes for graduate tuition and/or tuition of a domestic partner and dependent(s) will be deducted from the employee's paycheck twice during each term.

Department Authorization

Regular full-time employees, full-time faculty, affiliated faculty, and ROTC must have the Additional Hours Authorization section signed by the appropriate Vice President if taking more than six (6) credit hours per term.

Part-time faculty must complete a tuition remission application EACH term he/she takes classes.  The application must be signed by the employee's Department Head/VP/Dean verifying the terms he/she taught.

All affiliated faculty must have department authorization in order to use the tuition remission benefit.

Late Registration

Tuition remission will not automatically apply when registering for classes on or after the first day of the term.  If this happens, please contact Human Resources to have the tuition remission manually applied to the bill.

Limitations

Tuition Remission is only available for graded courses, except full-time equivalent AAUP represented faculty. Employees, spouses, domestic partners and dependents, classified as out-of-state residents for tuition remission purposes, will be subject to a per credit hour fee for all coursework.

Certain limits apply to tuition remission benefits. For example, students who apply for financial aid, such as grants, loans, or scholarships, must contact the Student Financial Aid Office. Keep in mind that tuition remission may affect eligibility for other forms of student aid.

Employees and their spouses, domestic partners, and eligible dependents must maintain satisfactory academic progress to remain eligible for tuition remission.

For spouses, domestic partners, and dependents:

  • The maximum number of attempted credits, as defined by the Registrar, at the undergraduate level to which full tuition remission benefits may be applied is 144 credit hours. In cases where the minimum number of credit hours required to complete a program is greater than 144 credit hours, tuition remission will cover the minimum number of credit hours required.
  • Effective autumn term 2009, tuition remission benefits for spouses, domestic partners and dependents shall NOT apply for specific programs for the College of Law (JD), College of Medicine (MD and MS in Physiology) and College of Pharmacy (PharmD). 

NOTE:
Employees who are charged for dropping a course must write to HROneStop@uc.edu to have fees removed.  Please include your name and "M" number. Fees will not be removed for any spouse, domestic partner, or dependent.

Credit hours converted for semesters beginning fall 2012.

Tuition Remission and Taxes

While tuition remission for undergraduate coursework for the employee, spouse and eligible child is not taxable, there are certain circumstances when tuition remission is taxable.  See the table below for further clarification.

  Employee       Spouse 

Domestic Partner Eligible Child
Undergraduate Coursework Tax Free Tax Free Fully Taxable Tax Free
Graduate Coursework   
Tuition remission in excess of $5250 in a calendar year is taxable Fully Taxable
Fully Taxable Fully Taxable

Notification of Taxable Tuition Remission

Employees whose current term tuition remission benefits are fully or partially taxable receive an email notice from Payroll prior to the payrun on which the increased tax withholding is applied.  

  • Those employees whose year-to-date graduate level SELF remission is greater than $5,250 will be taxed only on the amount received in the current term in excess of the limit. 
  • Those employees whose family members received graduate level remission or whose domestic partners received any tuition remission will be taxed on the full benefit.

Tuition Remission Tax Schedule

To ease the burden of additional tax withholding, the taxable value of the remission benefit is divided over two paychecks. The amount appears as Tuit Rem-Txbl on the pay statements, and will result in increased tax withholding.

Term Biweekly Pay Period Biweekly Pay Date Monthly Pay Period Monthly Pay Date
Spring Semester
5 3/11/2014 2 2/28/2014
Spring Semester
6 3/25/2014 3 3/31/2014
Summer Semester
13 7/1/2014 6 6/30/2014
Summer Semester
14 7/15/2014 7 7/31/2014
Fall Semester
22 11/4/2014 10 10/31/2014
Fall Semester
23 11/18/2014 11 11/26/2014

 


Release of Information - FERPA

Federal records privacy law entitled, "The Family Educational rights and Privacy Act of 1974" (FERPA) prevents any UC office from releasing information to you regarding the employee's spouse or domestic partner, or dependent(s) education or billing records.  In accordance with FERPA, the spouse or domestic partner or dependent(s) must provide written and signed consent authorizing UC to release this information specifically to the employee by name.  If he/she elects to do so, the spouse or domestic partner, or dependent(s) can accomplish this by completing a UC Records Release Authorization form.  For dependents, FERPA also allows a release of information when you provide a copy of your most recently submitted federal tax return claiming this student as your financial dependent.  In all cases, either an authorization form or tax return document must be submitted to the Office of the Registrar (University Pavilion, 5th floor) prior to your contacting Human Resources or the One Stop Service Center for tuition remission information regarding a spouse or domestic partner, or dependent.  For additional FERPA information and/or to download the Records Release Authorization form, visit the Office of the Registrar's website.

IMPORTANT NOTICE: 

At the May 27, 2008 meeting of the UC Board of Trustees, changes to University Rules associated with the tuition remission benefit were approved. These changes become effective September 1, 2008. The most significant changes were made to the tuition remission benefit under revised University Rule 30-13-07 for employees who are not represented by a union or for whom a collective bargaining agreement contains no provision for tuition remission.

If you still have questions regarding tuition remission after reviewing the informational materials and reading the Tuition Remission FAQs, submit your questions in an e-mail to HROneStop@uc.edu.

DISCLAIMER: No information listed above shall be deemed to amend or modify in any respect any provision of the Rules of the University. Also please refer to your collective bargaining agreement (if applicable) for detailed information concerning tuition remission guidelines.