Fillable Taxability Determination Form Pitzer College Attach a brief (Pitzer College)

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Taxability Determination Form Pitzer College Attach a brief (Pitzer College)

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Taxability_Grad_Revised Policy_August 2010.doc
Revised 07/22/2010
Page 1
Pitzer College
Taxability Determination Form
For Employee Graduate-Level Tuition Remission Benefit
Employee Name: ___________________________________ Title: _____________________________
Supervisor Name: ___________________________________ Title: _____________________________
Degree Program of Study: _______________________________________________________________
School: _____________________________________________________________________________
Starting Semester: Fall 20______ Spring 20____ Summer 20______
Attach a brief description (2-3 sentences) of your Program of Study to this form and submit both to
your supervisor. A copy of the completed form will be returned to you within 10 business days of
submission to HR.
I have read the summary of the IRS regulations on the back of this form concerning taxation of tuition
remission payments. I understand that in conjunction with my supervisor, HR and the Treasurer’s
office will determine if my tuition remission payments will be reported for taxation to Payroll based on
the information submitted below. I further understand that if my program of study should change I
must fill out a new Taxability Determination Form at that time.
Employee Signature____________________________________ Date _________________________
Section to be completed by Supervisor
Your staff member will be taking graduate-level coursework. Please answer the questions below regarding the
taxability of graduate-level coursework and sign verifying the chosen coursework of study and these
descriptions. Submit the completed form and program description to the Human Resources office for review.
Under current IRS regulations for graduate level tuition reimbursement benefits (a Tuition Reduction Program); a
determination must be made concerning taxability, based on the criterion below.
(Note: You may refer to the back side of this memo for a longer description of tuition reimbursement benefit taxation
according to IRS regulations effective January 1, 2002)
1. Is the graduate degree program required by either Pitzer or law to keep the employee’s present salary,
status, or job? Yes____ No_____
2. Is the graduate degree program directly related to the employee’s current position? Yes____ No_____
3. Is the graduate degree program being undertaken for the purpose of maintaining and improving the
skills required for the current job? Yes____ No_____
4. Is the employee a graduate student who teaches or performs research activities at Pitzer? Yes____
No_____
5. Does the graduate degree qualify the employee for a new trade or business? Yes____ No_____
Supervisor’s signature verifying the information above:
Supervisor: ____________________________________ Date: ____________________
Taxability_Grad_Revised Policy_August 2010.doc
Revised 07/22/2010
Page 2
Section to be Completed by Human Resources/Treasurer’s Office
The above information has been reviewed by either the Treasurer/VP of Administration or the Director of
Human Resources. Based on the answers to the questions as well as a review of the program description, it
has been determined that the Graduate level tuition remission benefits:
Meets the IRS Criterion for a Non-Taxable Benefit
Signature: ___________________________________ Date: ___________________
Title: ___________________________________
Meets the IRS Criterion for a Taxable Benefit
Signature: ______________________________________ Date: ___________________
Title: _____________________________________
Director of Human Resources
Director of Human Resources
Taxability_Grad_Revised Policy_August 2010.doc
Revised 07/22/2010
Page 3
Summary of IRS Regulations Regarding Taxation
of Graduate-Level Tuition Remission Benefits
(Sources: IRS Publication 15-B for 2010 and Publication 970 for 2009)
1. Pitzer administers a qualified Tuition Reduction Program as defined by IRS Regulations Sec.
170. Such plans permit non-taxable tuition rebates to employees and their dependents when
registered as students at the employee’s institution. Pitzer’s Tuition Reimbursement Program
provides for tuition reimbursement for employees and their dependents when enrolled as
degree students at any of The Claremont Colleges. However, a tuition reduction for graduate
education qualifies for this taxable benefit exclusion only if it is for the education of a graduate
student who performs teaching or research activities for the educational organization.
2. Under the Working Conditions Benefits Allowance as defined by IRS Regulations Sec. 132
students enrolled in graduate level courses may be eligible for exclusion of taxable benefit on
tuition reduction payments when the program of study is “undertaken for the purposes of
maintaining or improving skills required in the taxpayer’s employment or other trade or
business; or meeting the express requirements of his or her employer, or the requirement of
applicable law or regulations imposed as a condition to the retention of the taxpayer of an
established employment relationship, status or rate of compensation.” Studies that would
qualify an employee for a new trade or business are not considered deductible.
Please note: Pitzer’s Tuition Remission Program covers dependent children as well as
employees, which disqualifies the program as an Educational Assistance Program as defined
by the IRS Regulations.
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