Tuition Resources

Tuition Exemption

Credits by Employee Type

Full-Time Employee

Up to 12 credit hours during the academic year

Not to exceed 6 credit hours in any semester or term per academic year

Adjunct Faculty or Part-Time Employee

Up to 8 credit hours may be waived per academic year

Not to exceed 4 credit hours per semester or term

Adjunct faculty who are also enrolled in degree programs are considered students first; therefore, they will be reclassified as graduate lecturers and will not be eligible for tuition exemption benefits.

Non-Student Wage

Non-student wage employees may not waive tuition for degree programs. Non-student wage employees that begin a degree-seeking program will be reclassified as student wage and will not be eligible for this benefit.

For non-degree programs, up to 8 credit hours may be waived per academic year; not to exceed 4 credit hours per semester or term.

*Academic year runs from mid-August to mid-August

*An exemption year includes the fall, spring, and summer terms

Apply

What is the tuition exemption process?

The employee completes and submits the electronic Employee Tuition Exemption Request form after registering for class.
- The employee must include the names and email addresses of their manager and department head.
- The entire form must be completed.
The electronic form will route to the employee’s supervisor for electronic signature.
After the supervisor signs the form, the electronic form will route to the department head for electronic signature.
After the department head signs the form, the form will route to Student Accounts for processing.

Forms must be received by the Student Accounts payment due date. Student Accounts will not accept forms after the drop period. Both dates are posted on https://studentaccounts.gmu.edu/calendars.

The first time you apply for Employee Tuition Exchange, follow the steps under "How do I apply for the first time?"

How do I apply for the first time?

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 exemption option to have the application fee waived.
  - Will be required to submit:
    - College transcripts
    - Application for Virginia In-State Tuition Rates
    - Other documentation as requested
  - Admissions will follow up to verify employment.
    - Admissions recommend applying online Monday through Saturday to ensure the payment options will appear.
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.
Register for classes.
Complete an Employee Tuition Exemption Request form for each course in which you are registered.
Submit your Tuition Exemption Request/s to your supervisor/manager for his/her signature.
Submit your signed Employee Tuition Exemption Request/s to Student Accounts after you have registered, but prior to the payment due date.

How do I apply for subsequent tuition exemptions?

When do I need to submit the form?

Eligibility

Who is eligible for the tuition exemption?

Eligible	Not eligible
• Full-time faculty • Part-time faculty working at least 0.5 FTE • Full-time administrative and professional faculty • Part-time administrative and professional faculty working at least 0.5 FTE • Full-time classified staff • Part-time classified staff working at least 0.5 FTE	• Student Wage employees • Adjunct faculty who are enrolled in degree programs • Graduate Lecturers* • Graduate Professional Assistants* • Graduate Research Assistants* • Graduate Teaching Assistants* • No pay affiliates* • Mason temps *Check with your department if your contract references tuition waiver.
• Adjunct faculty: may use earned benefits during the academic term they are employed OR a future semester or summer term in the same academic year. (Note: Adjunct faculty who are also enrolled in degree seeking programs are considered students first; therefore, they will be reclassified as graduate lecturers and will not be eligible for tuition exemption benefits.)
• Non-Student Wage employees: may take courses but cannot enroll in a degree program.

Source: University Policy Number 2209

How many hours do I need to work to qualify?

When can I start using the tuition exemption?

What happens if I separate from Mason?

If an employee terminates prior to the first day of the semester and elects to remain in the class, the employee is responsible for all costs. There is no tuition exemption benefit available to the employee. The employee can drop the class or continue in the class and will be responsible for the full tuition amount.
If the employee terminates on or after the first day of the semester, they can finish the class without repayment of tuition. However, if enrolled in graduate-level of study, the amount of tuition that is waived will still count towards the IRS limits.

I’m a non-student wage employee and I want to be in a degree program. What happens now?

Why are Graduate Research Assistants, Graduate Teaching Assistants, and Graduate Lecturers not eligible for tuition exemption?

I’m an adjunct professor but I’m not teaching this semester. Can I still receive the tuition exemption?

Adjuncts may use their earned benefits in the academic term during which they are employed, or during a future semester or summer term in the same academic year.

For example: An adjunct faculty teaching in the fall semester may use tuition exemption in the spring or summer semester even if they are not teaching during the those semesters. If the adjunct faculty only teaches in the spring semester, they may not use tuition exemption in the fall semester before they teach.

I’m considered out-of-state. Am I qualified for tuition exemption?

Policy

What is the tuition exemption policy?

FAQs

What does the tuition exemption cover?

What is covered under Tuition Exemption	What is not covered under Tuition Exemption
• Tuition for classes and labs • Other course fees	• Course fees for private music instruction courses • Course fees for MATH 006 or 008 • Course fees for SYST 462 or 463 • Textbooks/supplies, including course materials fee • Orientation • New Student Fee • Enrollment deposit • Flights/accommodations for classes that include traveling • Continuing education programs • Tuition for consortium class(es) with a profit-sharing agreement at another institution

What is covered under Tuition Exemption

What is not covered under Tuition Exemption

• Tuition for classes and labs
• Other course fees

• Course fees for private music instruction courses
• Course fees for MATH 006 or 008
• Course fees for SYST 462 or 463
• Textbooks/supplies, including course materials fee
• Orientation
• New Student Fee
• Enrollment deposit
• Flights/accommodations for classes that include traveling
• Continuing education programs
• Tuition for consortium class(es) with a profit-sharing agreement at another institution

Source: University Policy Number 2209

Is the tuition exemption taxable?

Per the Internal Revenue Service (IRS), employees who currently utilize a tuition exemption 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 receives enrollment data each October and will determine if the value of the graduate tuition exemption exceeds the IRS threshold. If the tuition exemption amount exceeds the annual limit of $5250, the excess will be reported as taxable income and you will be notified by Human Resources each October. Anything less than or equal to $5,250 is not reportable.

Tuition exemptions for employees in undergraduate programs are not impacted.

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

What restrictions apply to using the tuition exemption?

The following restrictions apply to employees using the tuition exemption:

No special priority for registration
Accepted into class sections on a "space available" basis
Exemptions earned in one employment category will not transfer if the employee moves to another employment category (e.g. non-student wage employee moving to a classified position)

Please also note the following:

Non-student wage employees that begin a degree-seeking program will be reclassified as student wage and will no longer be eligible for tuition exemption.
Graduate assistants and student wage employees are not eligible for tuition exemption.

What time can I take classes?

Tuition exemption classes should be taken during non-working hours; however, supervisors may adjust work schedules as far as practical to permit attendance as long as operational service effectiveness will not be jeopardized. See the Flexible Work website for potential options.

Time missed from work as a result of class attendance must be made up by the employee or charged to an appropriate leave balance so that the employee continues to meet the requirement for a 40 hour work week.

I have a question about my tuition bill. Where should I go?

I’m a GRA/GTA and I have questions about my tuition exemption.

What happens if I fail or drop/withdraw from a course?

Failing a course does not impact tuition exemption benefits. However, it can impact your academic standing and eligibility for continued enrollment in your desired program.

Withdrawing from a course during the tuition liability period will not disqualify you from using the tuition exemption in the future, nor will you be required to pay back the tuition amount. However, the course cost and credit hours will count toward semester and annual limits AND is included in graduate coursework taxable reporting.

Can I audit a course using tuition exemption?

My class is online/a hybrid class. Are there any limitations?

Does this course/program qualify for tuition exemption?

I am resigning (retiring, etc.). What happens to the exemption?

If your employment ends prior to the first day of the semester and you remain in the class, you are responsible for all tuition costs.

If the employee terminates on or after the first day of the semester, they can finish the class without repayment of tuition. However, if enrolled in graduate level of study, the amount of tuition that is exempted will still count towards the IRS limits.

Contact Student Accounts for add/drop deadlines (it may vary semester-to-semester).

Contact Information

For questions about the tuition exemption request form, application deadlines, the approval process, or tuition exemption payments, contact Student Accounts at saccount@gmu.edu.
For questions about the tuition exemption benefit policy, contact the Benefits department at benefits@gmu.edu.
For questions about the taxation of graduate courses paid with tuition exemption benefits, contact the Payroll department at payroll@gmu.edu.