Tuition Fee Waiver Dependent

Dependent

DECLARATION OF DEPENDENCY TAX STATUS

The value of the dependent tuition and fee waiver will be treated as a taxable benefit to you unless your child is an undergraduate student and meets the Internal Revenue Code’s definition of a dependent as outlined below.

Please read carefully before making an election.

To qualify as an Internal Revenue Code Section 152 tax dependent for purposes of the dependent tuition and fee waiver, an employee’s child must meet ALL of the following criteria:

• Be the employee’s unmarried child/stepchild (whether by blood or adoption) or foster child;
• Be under age 19 or a full-time student (carrying 12 credits at least 5 months of the current calendar year) under age 24 (age determination made on December 31 of the current calendar year) or permanently and totally disabled as defined by section section 22(e)(3) of the Code;
• Live with the employee for more than one-half of the year (with the exception of allowable temporary absences);
• The child cannot provide more than half of his/her financial support for the year;
• The child cannot be classified as another taxpayer’s "qualifying child" (as defined in Code Section 152(c)), and
• The child must be a U.S. citizen, a U.S. national, or a resident of the U.S., Canada or Mexico.
 

• The above election is based on true and complete information. Willful falsification of a child’s tax dependency status may constitute tax fraud.
• You agree to notify the University within fifteen (15) business days if there is a change in your child’s status and s/he no longer qualifies as an Internal Revenue Code Section 152 dependent. You understand that a change in dependency status may have a direct impact on your taxable income.

A new Fee Waiver request must be submitted for each Semester

A $50.00 late fee will be assessed for all fee waivers received after the deadline. The fee is non-refundable and will be applied directly to the student’s account. A fee waiver cannot be processed until the student has completed the admissions process. However, the form may be submitted prior to the deadline while the student is in the registration process.

The final day to submit a fee waiver for a particular semester will be the date classroom instruction ends for that semester. For summer courses use the final date classroom instruction ends.

The Educational Tuition and Fees Waiver is available for one dependent child per family; it cannot be used concurrently with an Employee or Spouse Educational Tuition and Fees Waiver unless the Employee has a documented job requirement to complete a specific course.

The Employee must be employed for at least five months in a benefit eligible position before applying for an Educational Tuition and Fees Waiver for a dependent.

The Educational Tuition and Fees Waiver is available to an eligible Employee’s child who is unmarried and under the age 26 on the first day of the semester.

A Dependent must be admitted to the University to be eligible for the waiver.

The cost to enroll a Dependent under the Educational Tuition and Fee Waiver is a $25.00 registration fee, plus thirty-five (35%) of the regular applicable resident or non-resident Educational Tuition and Fees.

If a dependent enrolls with a waiver of fees and the employee subsequently resigns or terminates her/his employment prior to the end of the first eight weeks of classes, the dependent must then pay the full amount of fees required for the enrollment. Summer school would be covered by this same regulation, with full fees required if resignation or termination occurs prior to halfway through the session.

A Dependent approved for the Educational Tuition and Fees Waiver is eligible for all services (e.g., Recreation Center membership, University Health Services, athletic event tickets) that the Dependent would otherwise be eligible for as either a full or part-time Educational Tuition and Fees-paying student.