Benefits Handbook for Faculty and Professional Research Staff

Tuition Remission

Tuition remission is a benefit that waives tuition for certain NYU courses taken by full-time faculty (code 102), professional research staff (code 103), their spouses or registered domestic partners, and their dependent children. In general, in order to be eligible for tuition remission for any degree or credit courses, the student must be accepted and matriculated for an NYU degree. Exceptions are noted below. Also see Tuition Remission Procedures and General Rules

Tuition Remission When You Are The Student

Eligibility

• Faculty (Code 102)

No faculty member above the rank of instructor is permitted to enroll as a degree candidate at NYU. Faculty members above the rank of instructor may take non-credit/non-degree courses under tuition remission after three months of employment.

• Professional Research Staff (Code 103)

Entitlement for professional research staff begins after three months of continuous, full-time NYU employment. At that time, you may use tuition remission for an NYU undergraduate or graduate degree, or for noncredit courses.

Credits Allowed

The remission limit is nine credits per semester(or the equivalent of nine credits for non-credit courses at SCPS). See Carry Over of Credits for rules on carrying over unused credits. The summer is counted as one semester for tuition remission purposes, though individual schools may divide it into a number of sessions for course scheduling.

Undergraduate Programs

100% of tuition is waived for undergraduate degree programs, including those offered abroad as part of an NYU degree program. You do not pay tax on tuition remission for undergraduate courses. You may receive only one associate’s and one bachelor’s degree through tuition remission.

Graduate Programs

100% of tuition is waived for NYU graduate degree programs through the doctoral level. You may receive two master’s degrees through tuition remission, and one doctorate.

If you are taking a graduate course that is determined to be job related, the graduate tuition remission you receive for this course will not be considered taxable income.

Tuition remission for courses determined not to be job related will be taxed as follows: Federal law does not require you to pay income tax on the first $5,250 of your graduate tuition remission benefit each calendar year. If you receive over $5,250 of tuition remission in a calendar year, the amount over $5,250 will be considered taxable income. Tax on the amount over $5,250 is withheld from your paycheck.

At any time prior to enrollment in graduate courses, you may determine if the courses are deemed job related by submitting a Statement of Job Relatedness: Pre-approval to your supervisor. Once enrolled, a separate Statement of Job Relatedness listing each course must be submitted to receive any tax exemption. For complete rules, see How to Get Tuition Remission.

The tax-free tuition remission for graduate degree programs is only available to NYU employees. If your spouse, registered domestic partner, or dependents take graduate courses at NYU and receive tuition remission, you will be taxed on their tuition remission.

Non-degree Courses

• 100% of tuition is waived for diploma programs.

• 100% of tuition is waived for NYU certificate programs that bear academic credit (not applicable to noncredit certificate programs at the School of Continuing and Professional Studies).

• 100% of tuition is waived for job-related non-credit courses at the School of Continuing and Professional Studies that are necessary for your current job. Requests for 100% tuition remission for job-related courses are reviewed on a case-by-case basis. After analysis of your specific job responsibilities, your Human Resources Officer must approve your request.

• 80% of tuition is waived for certificate programs and noncredit, non-work related courses in the School of Continuing and Professional Studies.Tuition remission does not cover all non-credit courses. SCPS designates which non-credit courses are available under tuition remission and determines point equivalencies, which count toward the nine credit limit./li>

Tuition remission does not cover all non-credit courses. SCPS designates which non-credit courses are available under tuition remission and determines point equivalencies, which count toward the nine credit limit.

Courses as a Special Student

You may also receive 100% tuition remission for up to four courses as a "special student." This is limited to four during your entire career at NYU. Special student status may be granted when you have applied to a degree program but:

• You cannot be matriculated into an NYU degree program because prerequisite course work is needed. These prerequisite courses can be taken as a "special student."
• Your matriculation is pending because of incomplete application papers. Courses applicable to the degree may be taken as a "special student."

Exclusions

Tuition remission is not available for courses in the School of Law, School of Medicine, Post Graduate Medical School, the Executive MBA Program at Stern School of Business, or for certain courses in the School of Continuing and Professional Studies (SCPS). SCPS designates the noncredit courses available under tuition remission and determines the point equivalencies, which count toward your nine-credit limit. Tuition remission is not available at the College of Dentistry except for the AAS in Dental Hygiene, BS in Dental Health Education, MS in Biomaterials, MS in Clincal Research, and MS in Bio/Oral programs.

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Tuition Remission for Your Spouse or Registered Domestic Partner

Eligibility

Your spouse or registered domestic partner is eligible for tuition remission after you have completed three months of continuous, full-time, regular NYU employment.

Undergraduate programs

100% of tuition is waived for undergraduate degree programs, including those offered abroad as part of an NYU degree program. One associate's and on bachelor's degree can be taken under tuition remission.

A maximum of nine credits per semester may be used by your spouse/registered domestic partner. See Carry Over of Credits for rules on carrying over unused credits. The summer is counted as one semester for tuition remission purposes, though individual schools may divide it into a number of "sessions" for course scheduling.

Your spouse or registered domestic partner is limited to one associate's and one bachelor's degree under tuition remission.

Taxes: You do not pay tax on tuition remission for undergraduate degree programs taken by your spouse. However, because the IRS does not recognize the tax exemption of benefits extended to domestic partners, tuition remission for registered domestic partners, tuition remission for domestic partners and their dependent children is considered taxable.

Graduate programs

100% of tuition is waived for NYU graduate degree programs through the doctoral level (doctoral programs must be full-time or equivalent).

There is no limit to the number of graduate credits which may be taken each semester under tuition remission.

Your spouse/registered domestic partner may receive two master's degrees through tuition remission, but only one degree at every other level.

Taxes: By law, the full value of NYU graduate courses taken by your spouse or registered domestic partner is treated as if it were additional compensation paid to you and the taxes on this compensation are withheld from your paycheck. The value of the courses may place your income in a higher tax bracket and the effect of the additional withholding may be significant.

Courses as a Special Student

Your spouse or registered domestic partner may also receive 100% tuition remission for up to four courses as a "special student." This is limited to four during your entire career at NYU. Tuition remission for special student status may be granted when they have made application to a degree program but:

• They cannot be matriculated into an NYU degree program because prerequisite course work is needed. These prerequisite courses can be taken under tuition remission as a special student.
• Their matriculation is pending because of incomplete application papers. Courses applicable to the degree may be taken under tuition remission as a special student.

Exclusions

Tuition remission is not available for courses in the School of Law, School of Medicine, or Post Graduate Medical School, the Executive MBA Program at Stern School of Business, or for non-degree courses, certificate programs, and diploma programs. Tuition remission is not available at the College of Dentistry except for the AAS in Dental Hygiene, BS in Dental Health Education, MS is Biomaterials, MS in Clinical Research, and MS in Bio/Oral Bio programs.

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Tuition Remission for Your Dependent Children

Eligibility

Your dependent children, or those of your registered domestic partner, become eligible for tuition remission after you have completed three years of continuous, full-time, regular NYU employment.

Alternate Plan for Children's Undergraduate Tuition

Under the alternate plan, your dependent children may begin to use undergraduate tuition remission on your first day of full-time NYU employment (the three year waiting period does not apply), providing the dependent child is accepted and matriculated at NYU. However, under this alternate plan, the value of tuition remission for your children's education may be counted as taxable income to you. (See Withholding Tax for Tuition Remission.

Credits Allowed

There is no limit to the number of credits that may be taken each semester under tuition remission.

Undergraduate Programs

100% of tuition is waived for NYU undergraduate degree programs, including those offered abroad as part of an NYU degree program. One associate’s and one bachelor’s degree can be taken under tuition remission.

Taxes: You no not pay tax on tuition remission for undergraduate degree programs taken by your dependent children. However, because the IRS does not recognize the tax exemption of benefits extended to domestic partners, tuition remission for registered domestic partners and their dependent children is considered taxable.

Summer Study

Tuition remission for undergraduate programs in the NYU summer session is available to an eligible dependent child matriculated at another institution, provided the courses can be counted toward an undergraduate degree at the other institution.

Graduate Programs

100% of tuition is waived for NYU graduate degree programs through the doctoral level (doctoral programs must be full-time or equivalent).

There is no limit to the number of graduate credits which may be taken each semester under tuition remission.

Your dependent children may receive two master's degrees through tuition remission, but only one degree at every other level.

Taxes

By law, the full value of NYU graduate courses taken by your dependent children is treated as if it were additional compensation paid to you and the taxes on this compensation are withheld from your paycheck. The value of the courses may place your income in a higher tax bracket and the effect of the additional withholding may be significant.

Courses as a Special Student

Your dependent children may also receive 100% tuition remission for up to four courses as a "special student." This is limited to four during your entire career at NYU. Tuition remission for special student status may be granted when they have applied to a degree program but:

• They cannot be matriculated into an NYU degree program because prerequisite course work is needed. These prerequisite courses can be taken under tuition remission as a special student.
• Their matriculation is pending because of incomplete application papers. Courses applicable to the degree may be taken under tuition remission as a special student.

Exclusions

Tuition remission is not available in the School of Law, School of Medicine, or the Post Graduate Medical School, the Executive MBA Program at Stern School of Business, or for non-degree courses, certificate programs, and diploma programs. Tuition remission is not available at the College of Dentistry except for the AAS in Dental Hygiene, BS in Dental Health Education, MS is Biomaterials, MS in Clinical Research, and MS in Bio/Oral Bio programs.

How to Get Tuition Remission

1. You can apply for tuition remission benefits by accessing the online Tuition Remission System via NYUHome
• After initial course registration, log onto NYUHome at http://home.nyu.edu and enter your NYU Net ID and Password.
• Click the WORK tab.
• Under the Administrative Systems heading, click LOGIN which brings you to the Tuition Remission System Sign-On page.
• Once again, enter your NYU Net ID and Password
• Click TUITION REMISSION SYSTEM
• Follow the steps to submit your Tuition Remission application
2. To qualify for tax exempt graduate tuition remission, you must submit your tuition remission application as described in #1, above. Additionally, each semester you must complete a Statement of Job Relatedness and submit it to your supervisor. Your supervisor will make the initial determination if the course is job related. If approved by your supervisor, he or she will forward to your HR Officer for review. If approved by your HR Officer, the form will be submitted to the Bursar's Office for processing.




In order for courses to be job related in accordance with IRS guidelines, one of the following must be true:

• The education is required by the University or the law to keep your present salary, status or job and the education serves a bona fide business purpose at the University, or
• The education maintains or improves skills needed in your current job

and

In order for courses to be determined as job related, both of the following must not be true:

• The education is needed to meet the minimum educational requirements of your current job, and
• The education will qualify you for a new trade or business.

If you are not eligible for job related tuition remission under these definitions, remember that federal law still allows a tax exemption for up to $5,250 of your graduate tuition remission per calendar year.

3. You should schedule your courses so they do not conflict with the normal workday. If this is not possible, your supervisor may approve a temporary adjustment of your work hours at his or her discretion. This approval must be in writing and signed by your supervisor and Human Resources Officer. Your Human Resources Officer retains the approval letter as a record.
4. To qualify for 100% Tuition Remission for job-related courses in the School of Continuing and Professional Studies, you must present a 100% Tuition Remission for Job Related SCPS Courses form to the Bursar’s Office. Your supervisor should complete the form (co-signed by your Human Resources Officer), explaining why the course is necessary for your current job. This process cannot be done online. The form can be found online at www.nyu.edu/hr/form/ and printed.
5. If you have paid tuition for any term in which you complete the appropriate waiting period for tuition remission eligibility, you can receive a partial refund. This refund is prorated in accordance with the number of weeks remaining in the term (there is no refund for the waiting period). As soon as you are eligible, contact the Refund Section of the Bursar's Office with your tuition receipt.

General Rules of Tuition Remission

1. In order to be eligible for tuition remission for credit-bearing courses, the student must be accepted and matriculated for a degree at NYU (with the exception of the special rule for summer sessions, see Alternate Plan for Children's UndergraduateTuition for more details). Those using tuition remission must meet and maintain the same academic standards as any other applicant or student, and must comply with all student rules and regulations.
2. Tuition remission covers only tuition, the largest expense of attending NYU. You must pay registration fees, service fees, or any incidental expenses.
3. Any credit limits stated in this plan may be superseded by a regulation of a particular department, school, or college that permits fewer credits.
4. When your spouse/registered domestic partner applies for tuition remission for the first time, be prepared to show your original marriage certificate (not a copy) as proof of relationship, or register your domestic partner with the NYU Benefits Office if you have not already done so.
5. A dependent child means, your biological or legally adopted son or daughter, step-child, or the child of a registered domestic partner whom the employee claims as a dependent when filing your income tax. When you apply for tuition remission for a dependent child, be prepared to show proof of relationship (usually a birth certificate). Birth certificates must show parent’s names, as well as child’s date of birth. You may also be required to show proof of dependency, such as a tax return.
6. Those eligible for tuition remission under this plan are not eligible for any other aid or loan program operated by the University.
7. Full-time students who are New York State residents must apply for the Tuition Assistance Program (TAP). Any award received will go directly to the University. TAP application forms are available at the Bursar’s Office.
8. New York State fellowship holders are permitted to receive a supplementary fellowship, grant, or assistance from the University. However, the combined total of these benefits is limited by New York State regulations. Please consult the current state application booklet for the latest limitations.
9. For questions about the tuition remission policy, contact the Benefits Office. Tuition remission regulations are subject to change.

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Carry Over of Credits

1. Tuition remission eligible employees and their spouses/registered domestic partners are granted 9 credits of tuition remission per term for a total of 27 per academic year. The employee or spouse/partner may carry over up to 3 unused credits from one term to another within the academic year, provided that the total for any term does not exceed 12 credits and the total for the academic year (Sept. 1-August 31) does not exceed 27.
2. Unused credits from any term within an academic year may not be carried over to another academic year. For example, 3 credits from the fall or spring may be carried over to the summer, but not to the following fall, because the fall is a new academic year.
3. Only credits earned but not used may be carried over. There can be no borrowing of a future term's credits.
4. The employee or spouse/partner must have been eligible for tuition remission for the entire term in order to carry over credits from that term. For example, the employee first qualifies for tuition remission in November. Since the employee will not have completed a full fall term under tuition remission, the employee may not carry over 3 credits from that fall term. The spring term will be the employee's first full term under tuition remission and thus the first term from which unused credits may be carried over.(Note: Those in the McGhee Divivion of SCPS will not be eligible to carry over any credits if they are registered within the 6-10 point flat rate for fall or spring.)
5. If an employee or spouse/partner drops a course after the cutoff date for a full refund, those credits may not be carried over.
6. Any credit allowances under the tuition remission plan may be superseded by a regulation of a particular school or college that permits fewer credits.

Withholding Tax for Tuition Remission

If tuition remission is taxable by law, tax for its value is withheld from your paycheck. The number of paychecks from which tuition remission tax is taken may vary:

• In the spring or summer semester, tax may be taken from four paychecks for employees on the monthly payroll, and eight paychecks for those on the bi-weekly payroll, depending on when paydays fall in that semester, and when paperwork is received.

• In the fall semester, fewer pay periods are available for withholding tuition remission tax. IRS regulations require that all taxes be taken during the same calendar year as the courses. This means that tuition remission tax must be withheld in November and December, spread over as few as two monthly or five bi-weekly paychecks. Because the same amount of tax is divided among fewer paychecks, the withholding from each individual paycheck is larger in the fall.

Portable Tuition Benefit Plan

The Portable Tuition Benefit Plan will assist you in meeting the cost of college tuition for your dependent children who matriculate for undergraduate degrees at accredited colleges or universities other than NYU. There is no limit to the number of eligible dependent children in a family who may benefit from this plan, however there is only one benefit per child. Read more about the Portable Tuition Benefit Plan and download an application.

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