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Qualified Tuition Waiver Policy

Internal Revenue Code Section 117(d) states that the amount of any qualified tuition reduction for employees of educational institutions is excludable from their gross income. The tuition reduction must be for education at the elementary, secondary, or undergraduate levels, either at the employers educational institution or at another educational institution of the employee. Tuition reduction benefits paid to graduate teaching and research assistants are excluded under Code Section 117(d).

The recipient cannot exclude from income the portion of any scholarship or fellowship that represents payment for teaching, research, or other services, even if all candidates for a degree are required to perform the services as a condition for receiving the degree.

The following individuals are treated as employees for purposes of tuition reduction:

1. A current employee, or his or her spouse;
2. A former employee who retired or left on disability, or his or her spouse;
3. A widow or widower of an individual who died as an employee;
4. A widow or widower of a former employee who retired or left on disability; or
5. A dependent child of any person listed in (1) through (4) above.

If both parents have died, and if one of the parents qualified as an employee under (1) through (4) above, and the child has not yet attained the age of 25, the child, who may have been the dependent of another person, will not have to include the amount of any tuition reduction in income.