Staff Handbook
Tuition Remission
Tuition remission is a benefit that waives tuition for certain NYU courses
taken by full-time, regular office/clerical staff and laboratory/technical staff,
their spouses or registered domestic partners, and their dependent
children. 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. Read the General Rules
of Tuition Remission for more information.
Tuition Remission for You
Eligibility
Entitlement begins after three months of continuous, regular, full-time, NYU
employment and successful completion of probation.
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 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 non-credit, 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 their point equivalencies, which count toward your nine credit limit.
- Some courses in the School of Continuing and Professional Studies are covered
and listed in the Collective Bargaining Agreement with Local 3882. Initially,
the University pays 80% of the cost and you pay 20%, then the 20% is reimbursed
to you. See the Collective Bargaining Agreement for a list of these courses.
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. Tuition temission
for "special student" status may be granted when:
- You 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.
- Your matriculation to a degree program 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, 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). 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 Clinical Research, and MS in Bio/Oral Bio programs.
Tuition Remission for Your Spouse or Registered Same-Sex
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 and successfully completed your probationary period.
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 one bachelor's degree can be taken under tuition remission.
A maximum of nine credits per sememster may be used by your spose or 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.
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 and their dependent children is considered taxable.
Your spouse or registered domestic partner is limited to one associate’s
and one bachelor’s degree under tuition remission.
Graduate Programs
100% of tuition is waived for one NYU master's degree. No tuition remission
is offered for doctorates.
A maximum of nine credits per semester may be used by your spouse or registered domestic partner. 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.
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.
Your spouse or registered domestic partner can earn
one master’s degree under tuition remission.
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:
- He or she 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.
- His or her 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 for your spouse or registered domestic partner is
not available for non-degree courses or certificate programs, or 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). 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 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.
Credits Allowed
There is no limit to the number of credits per semester that may be taken
under tuition remission.
Undergraduate Programs
100% of tuition is waived for undergraduate degree programs. One associate's
and one bachelor's degree can be taken under tuition remission.
Taxes: You do 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 dependent children of 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 college or university,
provided the courses can be counted toward an undergraduate degree at the other
college or university.
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 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, the Post Graduate Medical School, the Executive MBA Program at Stern School of Business, or for non-degree courses or certificate programs. 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 Clinical Research, and MS in Bio/Oral Bio programs.
How to Get Tuition Remission
- After reading the Tuition Remission guidelines above, complete the appropriate
tuition remission application. Your employment status determines
which form you should use. Select one of two forms available online:
- Tuition
Remission Application for Current full-time NYU Employees and
Spouse, Registered Same-Sex Domestic Partner or Child of Current
full-time Employees
- Tuition
Remission Application for Former full-time NYU Employees and Spouse,
Registered Same-Sex Domestic Partner or Child of Former full-time
Employees
- 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.
- Review the tuition remission eligibility rules before signing and
submitting an application.
- Complete the tuition remission application, obtain all required
approval signatures, and submit the form with payment for applicable
fees to the Bursar's Office. Mail registration is preferred—consult
the Bursar's Office for correct fees (and amount of partial tuition
due, if applicable).
- 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 schedule, but not your total 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.
- 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.
- 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, simply complete a tuition remission application
and present it at the Refund Section of the Bursar's Office with
your tuition receipt.
General Rules of Tuition Remission
- 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 session).
Those using Tuition Remission must meet and maintain the same academic
standards as any other applicants or students, and must comply with
all student rules and regulations.
- Tuition remission covers only tuition, the largest expense of attending
NYU. You must pay registration fees, service fees, or any incidental
expenses.
- Any credit limits stated in this plan may be superseded by a regulation
of a particular department, school, or college that permits fewer credits.
- When your spouse or registered domestic partner applies
for tuition remission for the first time, be prepared to show your marriage
certificate as proof of relationship or to register your domestic partner
with the NYU Benefits Office if you have not already done so.
- A dependent child means the your biological or legally adopted son
or daughter, stepchild, or the child of a registered domestic
partner whom you claim as a dependent when filing income tax. Proof
of relationship, usually a birth certificate, must be presented. Proof
of dependency, such as a tax return, may also be required.
- Those eligible for tuition remission under this plan are not eligible
for any other scholarship, aid, or loan program operated by the University.
- 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 from the New
York State Higher Education Services Corporation at (888) 697-4372.
- 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 latest limitations.
- For questions about the tuition remission policy, contact the Benefits
Office. Tuition remission regulations are subject to change.
Carry Over of Credits
- 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, providing 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.
- 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.
- Only credits earned but not used may be carried over. There can be no borrowing of a future term's credits.
- The employee or spouse/partner must have been eligible for tution 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 Division 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.)
- If an employee or spouse/partner drops a course after the cutoff date for a full refund, those credits may not be carried over.
- 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 the Tuition Remission benefit you are using is a type that is taxable
by law, tax for the value of the benefit is withheld from your paycheck.
The number of paychecks from which Tuition Remission tax is taken may vary:
- In the spring semester or summer session, tax may be taken from eight
paychecks, 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 were taken. This means
that Tuition Remission tax must be withheld in November and December
and spread over as few as 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.
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