Application for Tuition Remission
A separate application must be submitted to email@example.com for each semester that the Tuition Remission benefit is requested.
Dependent documentation must also be submitted unless already on file.
For more information, please review the Documentation section.
Terms and Conditions:
||Will the dollar value of the Tuition Remission be added to the employee's taxable income and be subject to federal, state and FICA taxes?
If yes, please refer to the Tax Information section.
||There are no state tax implications, but federal and FICA taxes will apply.
||Yes, unless employee received a waiver which meets the IRS criteria for tax exclusion (detailed in Note 1 of the Tax Information section). Under section 127 of the Internal Revenue Code, all employees without a waiver will receive a tax exemption on the first $5,250 of Tuition Remission benefits per calendar year.
*RDP = Registered Domestic Partner
Amount of Tuition Remission
For detailed information regarding your level of tuition remission benefit, please refer to your respective union contract, benefit handbook or contact the Office of Human Resources.
Tuition Remission Applications must be on file in Human Resources by 5:00 pm.
|Intercession Filing Period
||October 20th - November 7th
||DUE November 7th
|Spring Semester Filing Period
||October 20th - November 7th
||DUE November 7th
|Summer Semester Filing Period
||March 1st - March 15th
||DUE March 15th
|Fall Semester Filing Period
||June 2nd - June 20th
||DUE June 20th
Tuition Remission Exclusions
Tuition Remission cannot be approved retroactively for courses taken in a previous semester. To view courses and programs that are ineligible for the Tuition Remission benefit, please visit www.usfca.edu/hr/benefits/tuitionremission/impactedcourses
Documentation to prove dependent’s relationship to the eligible employee is required and must be submitted to HR only once when first applying for benefit (exception: see Dependent Child section below).
||Copy of Marriage Certificate
||Copy of Birth Certificate, adoption papers, or court document certifying custody AND Copy of p. 1 of prior year’s Tax Return to shows child’s dependent status (redact SSNs and financial information; submit annually beginning with summer application period).
|California Registered Domestic Partner
||Copy of California Registered Domestic Partnership Certificate
Supervisor approval is required for any employee using the Tuition Remission benefit for his/her own education. Submitting this form confirms that the employee has received supervisor approval for the employee's enrollment in classes.
The taxability of Tuition Remission depends on both the class level (undergraduate or graduate) and relationship of the student to the employee (self, dependent child, spouse, RDP). If the responses within the applicant information section above denote that the Tuition Remission requested is taxable, the dollar value of that Tuition Remission will be added to the employee's gross wages during the semester in which the classes are taken (see Tax Withholding Schedule below). Specific exceptions are listed in the applicant information section. As a general guideline, estimate that taxation will be at least 42% of the tax benefit received. This will translate into a net pay reduction over the semester(s) the benefit is received.
NOTE 1: Regarding Graduate Education
GRADUATE COURSES TAKEN BY A SPOUSE/RDP OR IRS TAX DEPENDENT CHILDREN ARE TAXABLE, AND THESE COURSES MAY RESULT IN THE EMPLOYEE’S PAYCHECK BEING DRAMATICALLY REDUCED (OR EVEN ENTIRELY ELIMINATED IF THE EMPLOYEE DOES NOT HAVE SUFFICIENT EARNINGS TO OFFSET THE TAX LIABILITY RESULTING FROM THE RECEIPT OF TAXABLE TUITION REMISSION BENEFITS). YOU SHOULD CONSULT WITH YOUR TAX ADVISOR TO DETERMINE HOW YOUR TAX LIABILITY MAY CHANGE AS A RESULT OF RECEIVING TAXABLE TUITION REMISSION BENEFITS.
All employees who have otherwise satisfied the requirements of the University’s tuition remission program, and are validly enrolled in graduate programs, are entitled to exclude the first $5,250 of tuition remission benefits from their taxable income each calendar year under the University’s Internal Revenue Code Section 127 Plan.
In rare and exceptional circumstances employees receiving job-related graduate tuition remission benefits in excess of $5,250 (each calendar year) may not subject to taxation under Internal Revenue Code Section 132(a)(3) if they meet the requirements of a “working condition fringe benefit” as defined by Section 132(d) of the Internal Revenue Code. Due to the complexities of determining the applicability of this provision of the Internal Revenue Code, the Director of Internal Audit and Tax Compliance will review each employee who is enrolled in a graduate program through the tuition remission program at the start of each semester and determine if the requirements of Internal Revenue Code Sections 132(a) and (d) have been satisfied (and an employee is eligible to exclude graduate tuition benefits in excess of $5,250 from their taxable income).Employees who qualify for working condition fringe treatment will be notified by the Office of Human Resources, if and only if, they qualify.
Tax Witholding Schedule
If applicable, employee's Tuition Remission will be taxed according to the following schedule:
Intersession/Spring: Taxation will begin the first pay date on or after February 15th and will continue through the last pay date in May.
Summer: Taxation will begin the first pay date on or after June 15th and will continue through the last pay date in September.
Fall: Taxation will begin the first pay day on or after September 25th and will continue through the last pay date in December.
If a student's registration status changes this may result in a change to the employee's tax liability and net payroll amount. If the employee does not have a current assignment, tax must be collected in the period the benefit is received via payment to USF. For additional wage and tax implications of Tuition Remission, please contact Benefits at (415) 422-2442 or firstname.lastname@example.org.
THE EMPLOYEE SIGNING THIS FORM HEREBY ACKNOWLEDGES THAT:
(1) ANY TAXABLE TUITION REMISSION BENEFITS WILL BE REPORTED TO THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD ON THE EMPLOYEE'S FORMS W-2 FOR THE APPROPRIATE TAX YEAR(S);
(2) HE/SHE IS RESPONSIBLE FOR PAYING ALL APPROPRIATE INCOME AND SOCIAL SECURITY TAXES RELATED TO ANY TAXABLE TUITION REMISSION BENEFITS, AND THIS MAY RESULT IN SIGNIFICANT AMOUNTS BEING WITHHELD FROM THE EMPLOYEE'S PAYROLL DISTRIBUTIONS FROM THE UNIVERSITY OF SAN FRANCISCO DURING THE PERIOD(S) IN WHICH TAXABLE TUITION REMISSION BENEFITS ARE RECEIVED; AND
(3) HE/SHE HAS BEEN ADVISED OF THE FOREGOING TAX CONSEQUENCES AND HAS TAKEN APPROPRIATE STEPS TO ENSURE HE/SHE IS PREPARED FOR THE POTENTIALLY DRAMATIC REDUCTION IN HIS/HER NET PAYROLL FROM THE UNIVERSITY OF SAN FRANCISCO WHICH WILL OCCUR DURING THE PERIOD(S) IN WHICH THE TAXABLE TUITION BENEFITS ARE RECEIVED.
Please note that students enrolled in the EMBA program will be required to pay 10% of the program's tuition costs and 50% of the costs attributed to the AGI/Trip. The cost of the trip will be determined prior to the first day of class. Students should anticipate that they will pay 25% of the cost of the charges not covered by tuition remission at the beginning of each semester of enrollment in the EMBA program. For additional information regarding costs please contact the EMBA program office.
Student Accounts Information
To avoid course cancellation or enrollment delays, please review your student account statement to verify tuition remission has posted and you have paid any additional fees by the semester due date. Through ebill & epay, students have access to view or print a recent statement, view account transactions in real-time. Call (415) 422-2020 or email Student Accounts (email@example.com) for assistance with billing questions.
Please complete the section below to certify that the information you have written is accurate and that you understand the terms and conditions of this application.
Employee CWID #:
Employee Classification (check one):
Please check here if you accept the Terms & Conditions.
If you have any questions
about this form or eligibility for the tuition remission benefit, please
contact the Benefits Team at (415) 422-2442 or firstname.lastname@example.org.