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Boise State University – Human Resource Services
Request to Attend Classes with Waiver of Fees
DECLARATION OF DEPENDENCY TAX STATUS
The value of the dependent tuition and fee waiver will be treated as a taxable benefit to you unless your child is an
undergraduate student and meets the Internal Revenue Code’s definition of a dependent as outlined below.
Please read this form carefully before making an election.
To qualify as an Internal Revenue Code Section 152 tax dependent for purposes of the dependent tuition and fee waiver,
an employee’s child must meet ALL of the following criteria:
(1) Be the employee’s unmarried child/stepchild (whether by blood or adoption) or foster child;
(2) Be under age 19 or a full-time student (carrying 12 credits at least 5 months of the current calendar year) under
age 24 (age determination made on December 31 of the 2017 year) or permanently and totally disabled as
defined by section 22(e)(3) of the Code;
(3) Live with the employee for more than one-half of the year (with the exception of allowable temporary absences);
(4) The child cannot provide more than half of his/her financial support for the year;
(5) The child cannot be classified as another taxpayer’s "qualifying child" (as defined in Code Section 152(c)), and
(6) The child must be a U.S. citizen, a U.S. national, or a resident of the U.S., Canada or Mexico.
The University is unable to provide individual tax advice. If you are uncertain whether your child qualifies as a dependent
for tax purposes, please contact your tax advisor for guidance.
Yes, my child qualifies as an Internal Revenue Code Section 152 dependent for the entire calendar year
_____ (enter current calendar year).
No, my child does not qualify as an Internal Revenue Code Section 152 dependent for the entire calendar
year of _____ (enter current calendar year) and I understand that the value of the dependent fee waiver will
be a taxable benefit to me.
By signing below you are stating that:
1. The above election is based on true and complete information. Willful falsification of a child’s tax dependency
status may constitute tax fraud.
2. You agree to notify the University within fifteen (15) business days if there is a change in your child’s status and
s/he no longer qualifies as an Internal Revenue Code Section 152 dependent. You understand that a change in
dependency status may have a direct impact on your taxable income.
Employee Signature Date
8/2019