Connecticut State Colleges & University System
Tuition Waiver (Full- and Part-time)
Taxable Income Notice: Undergraduate tuition benefits for the employee, spouse, and eligible dependents are tax- exempt. Graduate-
level tuition benefits are tax-exempt for the employee up to the IRS maximum for the calendar year. Graduate-level tuition benefits for
the spouse and eligible dependents are taxable to the employee. For more information, refer to the Graduate-Level Educational
Assistance Tax Reporting Requirements at http://www.ct.edu/hr/employee#benefits.
Part A (Applicant)
Name of Student:_________________________________ Employee Name:
Student ID #_____________________________________ Employee Title:
State ID #:
Work Address:
Work Phone:
Campus to be attended: C E S W
Student is: Full-Time Graduate*
(See above and back) Location of Employment:
Part-Time Undergraduate C E S W System Office
Has student attained Bachelor’s degree? Yes No
Unit Membership:
Semester requested 20_____
Fall Intersession
Spring Summer A/I B/II C/III D/IV
Spring Break
AAUP Part-time number of load credits against which this
waiver is sought ___________ .**
Relation of Student to Employee
Semester of employment being credited
Self Spouse Child
Fall Winter Spring Summer Year 20
Age of Child _________D.O.B. ________________
(**The total benefit shall not exceed the member’s current equivalent workload credit
and shall only be used during the semester of employment of the semester immediately
following.
(Eligible child is a natural, adopted or step-child who is unmarried
and under the age of 25.)
Employee Agreement: I certify that the above statements are true and that I understand that an approved Tuition Waiver Form represents
payment to the Connecticute State University school of attendance and should be submitted by the student to the Bursar/Cashier/Student
Accounts Office by the billing due date in order to avoid holds, late fees, and/or dropping of registrations. Late submissions of Tuition
Waiver Forms will not be accepted after the last day of classes and the student will be responsible for the full cost of tuition and fees.
Employee Signature______________________________________________________ Date______________
Part B (Human Resources Office of Employees' Primary Agency)
Employee is eligible for benefit **______/12 (Fraction to be waived if employee is part-time AAUP - # of load credits / 12 )
Application is rejected and returned to employee.
Reason:_________________________________________________
Application is approved on a space available basis
____________________________________________
_____________________________
CCC Human Resource Director / CSU Chief Human Resources Officer or Designee
________
_______
Date
Emeritus; Bargaining
Unit _______
AAUP
Management/Confidential
SUOAF-AFSCME
Community College Full Time (
4Cs/AFT/AFSCME)
Community College Part Time (4Cs/AFT/AFSCME)
CCC
GWCC
ACC
HCC MCC
NCC QVCC
TRCC
MXCC NVCC
NWCC
TXCC
Part C (Bursar / Student Accounts Office / Cashier's Office)
Number of credit hours:_______
Community College Approved Cash Value = $________
(Not to exceed $2238/semester for full-time employees AND $599/
semester for part-time employees)
This is to certify that the Bursar, Student Account Office, or Cashier's Office has processed this Tuition Waiver Form in accordance with
established guidelines.
Bursar/Student Accounts/Cashier's Signature_______________________________ Date______________
Dear Employee:
Bec
ause the amount of tuition and fees waived for spouses and dependents of employees/emeriti as an
employee benefit (Management/Confidential, AAUP, SUOAF, and Emeriti) for graduate level studies is a
taxable benefit to the employee, current Federal regulations require that we must report said benefit on
your W-2 Form and we must deduct from your pay the amount of FICA due on the benefit.
“Gradu
ate level study” is defined as follows:
If a
student is matriculated in a graduate program of study, any course taken (whether
graduate or undergraduate) by the student is considered graduate level study.
If a st
udent is matriculated in an undergraduate program of study, any course taken
(whether graduate or undergraduate) by the student is considered undergraduate level
study, and is not a taxable benefit.
If a
student is not matriculated, but possesses an undergraduate degree, any course
taken by the student is considered graduate level study.
If y
our spouse and/or dependent(s) exercise this benefit, we will adjust your payroll records to reflect
the amount of the taxable benefit. The amount of the benefit will appear on your Statement of Earnings
and Deductions (pay stub) as “Fringe Benefit”, and, if applicable, your net pay will be reduced by the
amount of FICA due on the benefit. NOTE: If your spouse and/or dependent(s) are part-time and
withdraw from a course, or are full-time and withdraw from the university, you will still incur a taxable
benefit on the non-refundable amount of the tuition and fees.
Fed
eral and state taxes will not be withheld on the amount of this benefit through payroll. The benefit
will appear on a separate earning on your W-2 form. You will be responsible for paying taxes on the
benefit amount when filing Federal and State income taxes.
If your spouse and/or dependent(s) choose to exercise this benefit, you may wish to reexamine your tax
withholding. If you wish to increase the amount of tax withheld, or if you have general questions
regarding this benefit, please contact your Human Resources department. If you have questions
regarding your tax liability, you should seek the advice of your accountant or professional tax preparer.
Please refer to the Graduate-Level Educational Assistance Tax Reporting Requirements for CSCU employees
who have tuition and fees waived as an employee benefit for graduate level studies.