Human Resources and Payroll

Organizational Development, Learning, and Coaching

 

Tuition Waivers


Tuition Waiver Overview1

Full-Time Adjunct Faculty or Part-Time

(at least .5 FTE but less than 1.0 FTE)

Non-Student Wage
Up to 12 credit hours during the academic year No more than 8 credit hours may be waived per academic year 500 hours of employment = 4 credit hours of course work.

Can waive up to 4 credit hours per semester or term.
Not to exceed 6 credit hours in any semester or term per academic year Not to exceed 4 credit hours per semester or term No more than 8 credit hours may be waived per academic year
Academic year runs from mid-August to mid-August
A waiver year includes the fall, spring, and summer terms
Why use it?
What does the tuition waiver cover?
What is not covered in the tuition waiver:
Is the Tuition Waiver Taxable?

Per the Internal Revenue Service (IRS), employees who currently utilize a tuition waiver for graduate study will have amounts in excess of $5,250 in a calendar year reported as taxable earnings. This means that your tax withholding will increase in the pay period in which the excess amount is reported. Human Resources & Payroll receives enrollment data each October and will determine if the value of the graduate tuition waiver exceeds the IRS threshold. If the tuition waiver amount exceeds the annual limit of $5250, the excess will be reported as taxable income and you will be notified by Human Resources & Payroll each October. Anything less than or equal to $5,250 is not reportable.

Tuition waivers for employees in undergraduate programs are not impacted.

See FAQ's at Tuition Waiver Taxability

If you have any questions, please contact HR-Payroll Department at payroll@gmu.edu

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Background
Restrictions
To apply for the Tuition Waiver for the first time:
  1. Complete an online application.
    • Applications are available at the admissions website
      • On the payment screen (the last screen of the application process), be sure to select the tuition waiver option to have the application fee waived.
      • Will be required to submit:
      • Admissions will follow up to verify employment.
  2. Check the status of your application through Patriot Web and forward all outstanding required documentation (transcripts, etc.).
    • Once your application has been processed, your will receive an email with a link to check your application status online (indicates missing documentation, outstanding fees, etc.)
    • You will receive another email notification when you have been admitted to the program and approved to register for courses.
  3. Register for classes.
  4. Complete an Employee Tuition Exemption Request form for each course in which you are registered.
  5. Submit your Tuition Exemption Request/s to your supervisor/manager for his/her signature.
  6. Submit your signed Employee Tuition Exemption Request/s to Student Accounts after you have registered, but prior to the payment due date.
To apply for the Tuition Waiver subsequent times:
  1. Register for classes.
  2. Complete an Employee Tuition Exemption Request form for each course in which you are registered.
  3. Submit your Tuition Exemption Request/s to your supervisor/manager for his/her signature.
  4. Submit your signed Employee Tuition Exemption Request/s to Student Accounts after you have registered, but prior to the payment due date.

1This summary is for information only and is not policy document.