Tuition Remission Form: Terms and Conditions
Submitting a Tuition Remission Form indicates that you have read and understood the following terms and conditions.
Tuition Remission Process
Amount of Tuition Remission
For detailed information regarding your level of tuition remission benefit, please refer to your respective union contract, benefits handbook, or contact Human Resources.
Tuition Remission forms must be submitted to Human Resources by 5:00 p.m. on the appropriate due dates below:
|Term||Filing Period||Due Date|
|Intersession/Spring||October 1-15||October 15|
|Summer||March 1- March 15||March 15|
|Fall||May 1-15||May 15|
*If these dates fall on a weekend or holiday, then the due date is the first business day following the stated due date.
Tuition Remission cannot be approved retroactively for courses taken in a previous semester. Courses added after the census date, per the University's Academic Calendar, will not be covered by Tuition Remission (i.e. the student will be responsible for the cost of tuition for those courses). To view courses and programs that are ineligible for Tuition Remission, please visit the Impacted Courses web page.
Tuition remission can not be used to audit courses or for courses taught by non-University faculty.
If someone other than the employee is applying for the benefit, copies of the appropriate documentation specified below must be submitted to email@example.com or to Human Resources in Lone Mountain Main 339 in addition to this online form. Please be sure to redact any sensitive personal information such as social security numbers.
|Student||Documentation Copies||Due Date|
|Spouse||Marriage Certificate*||By filing period deadline, if first time applying for benefit.|
|Registered Domestic Partner (RDP)||California Registered Domestic Partnership Certificate*||By filing period deadline, if first time applying for benefit.|
|Dependent Child||Birth Certificate*, adoption/court document* certifying custody AND page 1 of employee's Tax Return from prior year (redact SSNs and financial information)||By filing period deadline, if first time applying for benefit and annually thereafter during the Fall filing period.|
*if previously provided to Human Resources for another benefit, you do not need to submit again
Supervisor approval is required for any employee using the Tuition Remission benefit for his/her own education. Submitting this form confirms that the employee has received supervisor approval for the employee's enrollment in classes.
|Level||Relation to Employee||Will the dollar value of the Tuition Remission be added to the employee's taxable income and be subject to federal, state, and FICA taxes? If yes, please refer to the Tax Information section.|
|Undergraduate||RDP*||There are no state tax implications, but federal and FICA taxes will apply.|
|Graduate||Self (employee)||Yes. Under section 127 of the Internal Revenue Code, employees will receive a tax exemption on the first $5,250 of tuition remission benefits per calendar year.|
*RDP = Registered Domestic Partner
The taxability of Tuition Remission depends on both the class level (undergraduate or graduate) and relationship of the student to the employee (self, dependent child, spouse, RDP). If the responses within the applicant information section above denote that the Tuition Remission requested is taxable, the dollar value of that Tuition Remission will be added to the employee's gross wages during the semester in which the classes are taken (see Tax Withholding Schedule below). As a general guideline, estimate that taxation will be at least 37.05% of the tax benefit received. This will translate into a net pay reduction over the semester(s) the benefit is received.
Graduate courses taken by an employee, spouse/RDP, or IRS tax dependent children are taxable, and these courses may result in the employee’s paycheck being dramatically reduced (or even entirely eliminated if the employee does not have sufficient earnings to offset the tax liability resulting from the receipt of taxable tuition remission benefits). You should consult with your tax advisor to determine how your tax liability may change as a result of receiving taxable tuition remission benefits.
All employees who have otherwise satisfied the requirements of the University’s tuition remission program, and are validly enrolled in graduate programs, are entitled to exclude the first $5,250 of tuition remission benefits from their taxable income each calendar year under the University’s Internal Revenue Code Section 127 Plan.
Tax Withholding Schedule
If applicable, employee's Tuition Remission will be taxed according to the following schedule:
- Intersession/Spring: Taxation will begin the first pay date on or after February 15th and will continue through the last pay date in May.
- Summer: Taxation will begin the first pay date on or after June 15th and will continue through the last pay date in September.
- Fall: Taxation will begin the first payday on or after September 25th and will continue through the last pay date in December.
For more information, visit the Tuition Remission Tax Information web page.
If a student's registration status changes this may result in a change to the employee's tax liability and net payroll amount. If the employee does not have a current assignment, tax must be collected in the period the benefit is received via payment to USF. For additional wage and tax implications associated with Tuition Remission, please contact Benefits at (415) 422-2442 or firstname.lastname@example.org.
THE EMPLOYEE SUBMITTING THIS FORM HEREBY ACKNOWLEDGES THAT:
(1) ANY TAXABLE TUITION REMISSION BENEFITS WILL BE REPORTED TO THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD ON THE EMPLOYEE'S FORMS W-2 FOR THE APPROPRIATE TAX YEAR(S);
(2) HE/SHE IS RESPONSIBLE FOR PAYING ALL APPROPRIATE INCOME AND SOCIAL SECURITY TAXES RELATED TO ANY TAXABLE TUITION REMISSION BENEFITS, AND THIS MAY RESULT IN SIGNIFICANT AMOUNTS BEING WITHHELD FROM THE EMPLOYEE'S PAYROLL DISTRIBUTIONS FROM THE UNIVERSITY OF SAN FRANCISCO DURING THE PERIOD(S) IN WHICH TAXABLE TUITION REMISSION BENEFITS ARE RECEIVED; AND
(3) HE/SHE HAS BEEN ADVISED OF THE FOREGOING TAX CONSEQUENCES AND HAS TAKEN APPROPRIATE STEPS TO ENSURE HE/SHE IS PREPARED FOR THE POTENTIALLY DRAMATIC REDUCTION IN HIS/HER NET PAYROLL FROM THE UNIVERSITY OF SAN FRANCISCO WHICH WILL OCCUR DURING THE PERIOD(S) IN WHICH THE TAXABLE TUITION BENEFITS ARE RECEIVED.
Students enrolled in the EMBA program are required to pay 9.5% (or 7.9% without parking validation) of the program's tuition costs plus the cost of the Global Business Practicum (GBP), which will be determined prior to the first day of class. This amount does not include the costs of books. For additional information regarding costs, please contact the EMBA program office.
Student Accounts Information
To avoid course cancellation or enrollment delays, please review your student account statement to verify tuition remission has been posted and that you have paid any additional fees by the semester due date. Through ebill & epay, students have access to view or print a recent statement, view account transactions in real-time. Call (415) 422-2571 or email Student Accounts (StudentAccounts@usfca.edu) for assistance with billing questions.