PROCEDURES FOR
CUNY EMPLOYEE TUITION WAIVER
PLEASE READ BEFORE COMPLETING THE TUITION WAIVER FORM (OFSR 305):
As part the "Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) ," which was signed into law on June 7, 2001,
Section 127 of the Internal Revenue Code was extended permanently for both graduate and undergraduate courses, effective
January 1, 2002. This benefit enables employers to assist workers to further their education at a cost of up to $5,250 per year
tax free, whether or not the course is job -related.
NOTE: CUNY eligible employees are hereby advised that undergraduate and graduate level courses in which they enroll in
using the CUNY Employee Tuition Fee Waiver Form OFSR 305, may be reportable as wages and subject to withholdings if
educational assistance benefits exceed the $5,250 threshold, are non-job-related and do not meet the requirements of the
working condition fringe benefit" exclusion. To meet the requirements of “working condition fringe benefit” exclusion
the course must: 1) maintain or improve skills that an employee is required to have for employment; and 2) be expressly
required by the employer, or is legally required in order to retain an established employment relationship, status or rate of
compensation . Moreover, the course must: 1) not be for the purpose of satisfying the minimum educational requirements to
qualify for employment; and/or 2) not to qualify the employee for a promotion or transfer to a new trade or business.
PROCEDURES:
EMPLOYEE:
Employee obtains the CUNY Employee Tuition Waiver Form OFSR 305 packet. Complete, sign and date Management
Certification page 2, and CUNY Employee Classification Certification page 3. Submit OFSR 305 packet to supervisor for
approval. (Email to supervisor. Response from supervisor or management representative will suffice only if signature
cannot be applied to form. Specify approval of information stated within form.)
NOTE* Completed form must be submitted to the bursar at college of enrollment
prior to the start of the semester.
EMPLOYEE SUPERVISOR/MANAGEMENT REPRESENTATIVE:
Complete ‘Supervisor/Management Representative’ section, sign and date. (Page 2)
Email OFSR 305 packet to College of Employment HR Office, and CC Employee. (Reference designated HR Tuition Waiver
designee signers.)
COLLEGE OF EMPLOYMENT HUMAN RESOURCE OFFICE:
Sign and date attestation of Management Certification and CUNY Employee Classification Certification, Box A (Page 3).
Email OFSR 305 packet to Campus of Enrollment Registrar. Request to include cc to employee on all phases of waiver.
COLLEGE OF ENROLLMENT REGISTRAR:
Complete Box B (Page 4). Email OFSR 305 packet to College of Enrollment Bursar and cc employee.
COLLEGE OF ENROLLMENT BURSAR:
Complete Box C (Page 4). Email OFSR 305 packet to College of Employment HR signer with CC to employee. (Reference email
string for names.)
COLLEGE OF EMPLOYMENT HUMAN RESOURCE OFFICE:
Complete Box D (Page 4). Forward via email to College of Employment Payroll office to record. CC employee and supervisor.
COLLEGE OF EMPLOYMENT PAYROLL:
Complete Box E (Page 4). Email completed application to employee.
If the educational benefit exceeds the $5,250 threshold and the course is determined to be non-job related and does not meet
the working condition fringe benefits exclusion within the Internal Revenue and University Accounting Office guidelines, the
HR Director of the College of Employment will so advise the Payroll Office so that the actual dollar amount of the tuition fee
that has been waived will then be reported as wages and be subject to tax withholding. The determination will be recorded on
the reverse side of this form.
If you add or delete a course you must submit the appropriate documentation to the HR Office at your College of
Employment. The HR Director will notify the Enrollment Bursar to adjust employee's student account statement in
CUNYfirst Student Financial.
OFSR 305 Page 1 of 4
May 2020
