Tuition Remission Requires Annual 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 the academic year. It is not too early to submit your tuition remission application and verification documents for fall semester 2013.

You must provide proof of financial dependency for your children. Your dependent children must be claimed as your dependent for federal tax purposes and a copy of your 2012 federal Form 1040 is required for verification.  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 2012 federal income tax return showing the child listed as a dependent. If your child is not your tax dependent and you would like to apply for tuition remission, a notarized

Tuition Remission Affidavit

and supporting documentation is required.  Both forms are available at

http://www.uc.edu/hr/forms

A birth certificate may also be required for initial tuition remission requests.

Tuition remission for your spouse or domestic partner will be extended based upon your certification of eligibility on the

Tuition Remission Application

. For your spouse or domestic partner tuition remission benefits, UC employees must submit the Tuition Remission Application which is available at the Human Resources website.  For initial tuition remission requests, a marriage certificate and tax documentation is required. For subsequent requests, only an updated Tuition Remission Application is required.

Your Tuition Remission Application should be submitted prior to the beginning of the term. Late forms will be accepted but you may be subject to late fees. The tuition remission benefit covers tuition only.  You or your dependent are responsible for paying all other fees charged to your student account. Dependent tuition remission including that for spouse and domestic partner is limited to 144 undergraduate hours. Dependents must meet satisfactory academic standards in order to be eligible for tuition remission.  Information about satisfactory academic progress standards can be found in the May issue of the HR Pulse located on the Human Resources website http://www.uc.edu/hr

Taxes and Tuition Remission

The University’s tuition remission benefit is generally tax-free to employees with one exception – graduate studies. For graduate programs, the value of your tuition remission benefit that exceeds $5,250 during the calendar year is included as taxable earnings on your paycheck and will be subject to tax withholding.  Graduate Tuition Remission is fully taxable for dependents, spouses and domestic partners. Consult your tax adviser for more information on the tax treatment of your education expenses, including IRS requirements.  For information about the tax withholding schedule, please refer to http://www.uc.edu/hr/benefits