Current Graduate School forms reside at https://www.clemson.edu/graduate/students/forms.html Form GS200—Graduate Assistant Tuition Remission Rev. 02/2020 p. 1 of 2
CLEMSON UNIVERSITY GRADUATE SCHOOL Assistantships & Fellowships E-209 Martin Hall Clemson, SC 29634-5713 864.656.5337
GS2000 — Graduate Assistant Tuition Remission Form Instructions
Print these instructions for future reference.
Processing Instructions
This form is required for each appointment period and assistantship title change and must be completed by department personnel
and the graduate assistant. The form must be submitted to the Graduate School when the personnel data entry form is forwarded to
Human Resources for these awards. The Begin and End dates are to coincide with that of the Offer/Acceptance Letter.
1. Complete the form following the instructions provided below and submit to the Graduate School.
2. The Tuition Remission Form must be completed and signed by the graduate assistant and their supervisor. The supervisory
signature should be from the person within the college or department who has supervisory responsibilities over the
graduate assistant and who can affirm that the information supplied by the graduate assistant is correct.
Undergraduate teaching and research graduate tuition remission is tax-exempt by IRS Code Section 117. Non-teaching/research
graduate assistantships were specifically excluded from this exclusion, thereby making the tuition remission related to these
assistantships taxable. However, the tuition remission for these assistantships may be tax-exempt under IRS Code Section 132 and
Treasury Regulation 162(a), which allow education benefits from employers to be tax exempted for certain courses of study.
The purpose of the Graduate Assistant Tuition Remission Form is to define the type of graduate assistantship and then to determine
if the assistantship is taxable or exempt. If the graduate assistantship is teaching or research, it is exempt as noted above. If the
graduate assistantship is an administrative/service assistantship, then the questions in Section B of the form are designed to allow
the University to determine if the assistantship is taxable or exempt under Treasury Regulation 162(a) by comparing the duties of the
assistantship to the course of study.
The University does not provide individual tax advice. If you have questions related to the above information and its tax
implications, you should contact either the IRS or your personal tax advisor.
Section A: Provide all data as identified. The data entered should coincide with that required in the other award documents.
Students who are listed as Graduate Teacher of Record (GTR) must meet the SACS 18 hour credit guideline. Please note that the box
confirming a GTR position’s compliance with policies must be signed by the department chair.
Section B: If duties are administrative rather than teaching and research, this section must be completed.
§ Assistantship Duties & Responsibilities: This should be a summary of the position assignment. Use an additional page if
necessary.
§ Major Course of Study: (e.g., Master of Science in Microbiology)
§ College/Dept./School: (e.g., CAFLS, Dept. of Microbiology, School of Computing)
§ Does the Course of Study maintain or improve skills required …?: Check yes or no.
§ Does the stated Course of Study relate to the graduate …: Check yes or no. If the answer is yes, an explanation
substantiating how studies are job related must be entered in the space provided. If more space is needed, please use the
reverse side of the form or add a page.
Below is a generic statement that you may use as a guide in development of your own explanation:
“Responsibilities of this assistantship provide an avenue for realistic application of the knowledge and skills learned from
courses, i.e., [list some of your program courses that have direct relevance to the present employment position]. The
background afforded by my required program courses will potentially stimulate development of techniques for …”
Section C: The graduate student, supervisor, and advisor (if GEA or GAA) must sign this form. In case of audit, questions will be
directed to these individuals. The Tuition Remission Form will be retained in your student file, and the content of your explanation
will be relevant if the IRS visits the University to perform an audit.