Employees must be in a non-temporary, eligible job classification (see the Benefit Eligibility Matrix) that is at least a 50% appointment and must be an employee at the time of the verification through census date for the upcoming semester. Being on approved Family and Medical Leave Act (FMLA) leave or sabbatical does not affect eligibility under this program. If employment is terminated for any reason during a semester, the benefit will be continued through the end of that semester only.
Dependents must be immediate family members and meet Internal Revenue Service (IRS) regulations of eligible dependents. Employees must declare whether their relationship to the family member meets IRS regulations on the Tuition Assistance Benefit Form prior to approval of the tuition discount.
An eligible immediate family member who is not declared to be an IRS eligible dependent is still eligible for the tuition discount, however the monetary value of the tuition discount is subject to income taxation. The following relationships are eligible for a tuition discount but are not IRS eligible dependents: a same-gender domestic partner, a dependent child of a same-gender domestic partner, and a dependent child of an employee who is not eligible to be claimed as a dependent on the employee’s Federal Form 1040 U.S. Individual Income Tax Return.
Employees are required to submit Dependent Eligibility Verification to Employee Services.