Tuition Remission for Faculty and Staff - University of Maryland, Baltimore

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Baltimore (UMB) is excited to share its new online giving page.</p> <p class="quote">With enhanced searchability, a streamlined checkout process, and new ways to give such as Venmo, PayPal, Apple Pay, and Google Pay in addition to credit card, donors can support UMB quickly and securely.</p> <p><a class="umb_pillbutton" href="https://www.givecampus.com/rnuhn2" target="_blank">Donate</a></p> </div> </div> </div><div class="col-lg-2"> <a class="menu-title" href="https://www.givecampus.com/rnuhn2">Give Now</a> <ul> <li><a href="/philanthropy/why-give/">Why Give?</a></li> <li><a href="/philanthropy/ways-to-give/">Ways to Give</a></li> <li><a href="/philanthropy/where-to-give/">Where to Give</a></li> <li><a href="/philanthropy/staying-connected/">Staying Connected: You and UMB</a></li> <li><a href="/umbf/">The UMB Foundation</a></li> <li><a href="/philanthropy/">Office of Philanthropy</a></li> <li><a href="/maryland-charity-campaign/">Maryland Charity Campaign</a></li> </ul> <a 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Resources</a></li>  </ul> </aside>      </div>  <div class="span9 primary-column" itemprop="mainContentOfPage" role="main">     <div class="row-fluid content_title"> <div class="span12"> <h2 role="banner" aria-label="Page Title"> <span>  Human Resource Services (HRS) Procedures  </span> </h2> </div> </div>  <div class="row-fluid"> <div class="span8"> <h3> Tuition Remission for Faculty and Staff </h3> <p style="font-size:80%;"> <span class="medium"><a href="/policies-and-procedures/library/human-resources/procedures/">Human Resources</a>, <a href="/policies-and-procedures/library/human-resources/procedures/human-resource-services-hrs/">Human Resource Services</a></span>   |   <span class="date">Approved December 8, 2017</span> </p> <h4>Purpose</h4> <p>Apply for tuition remission as a current employee.</p> <h4>Applicability</h4> <p>Employees and their family members who are eligible for tuition remission and are admitted to schools within the University System of Maryland and reciprocal institutions (Morgan State University, St. Mary’s College of Maryland and Baltimore City Community College) may apply for tuition remission. Tuition Remission is a waiver of tuition and applies to tuition only for credited courses; all non-tuition expenses and fees are the responsibility of the student.   Tuition remission also applies to fellows, graduate research assistants, and graduate teaching assistants but does not apply to their spouses and dependents.  Contingent Category II employees are eligible for tuition remission for the employee only and the tuition remission only applies to courses taken at UMB.</p> <p>For more information regarding these services please review the Tuition Remission website or contact your Human Resources representative.</p> <h4>Instructions</h4> <ol> <li><a href="#eligibility">Tuition Remission Eligibility</a></li> <li><a href="#choose">Choose the Institution and Degree Program</a></li> <li><a href="#forms">Complete the Forms</a></li> <li><a href="#signatures">Obtain Signatures</a></li> <li><a href="#tax">Determine the Tax Implications</a></li> <li><a href="#submit">Submit the Form to HR</a></li> </ol> <h5><a id="eligibility"></a>1. Tuition Remission Eligibility</h5> <p dir="ltr">Determine your eligibility for tuition remission. </p> <p dir="ltr">All regular faculty and staff employed at least 50% are eligible for tuition remission. Tuition remission also applies to fellows, graduate research assistants, and graduate teaching assistants but does not apply to their family members.  Contingent Category II employees are eligible for tuition remission for the employee only and the tuition remission only applies to courses taken at UMB.</p> <p dir="ltr">The specifics of the benefit vary for you, your spouse, or your dependents and are determined by when you were hired. See <a href="https://www.umaryland.edu/hrs/benefits/tuition-remission/">Tuition Remission Guidelines</a>.<a href="https://www.umaryland.edu/hrs/benefits/tuition-remission/tuition-remission-for-spouses-and-dependents/"><br class="kix-line-break" /></a></p> <p dir="ltr">The following restrictions apply:</p> <ul> <li>Applicants must be admissible to the desired institution and program.</li> <li>Students must pay mandatory fees.</li> <li>Certain programs are not included.</li> </ul> <h5><a id="choose"></a>2. Choose the Institution and Degree Program</h5> <ul> <li>Follow the entrance requirements of the institution and degree program you are interested in pursuing.</li> <li>Each institution and degree program has its own entrance requirements and admissions procedures. These must be adhered to and this process operates independently of the Office of Human Resources.</li> </ul> <h5><a id="forms"></a>3. Complete the Application</h5> <ul> <li>Complete the tuition remission request form and affidavit through the<a title="Tuition Remission System" href="https://www.usmd.edu/tuition-remission/"> Tuition Remission System</a>.<a href="https://cf.umaryland.edu/hr/benefits/tuitionremission/enrollmentInfo.cfm"><br /></a></li> <li>If you are applying to Baltimore City Community College or St. Mary's College of Maryland, please use the paper <a href="https://cf.umaryland.edu/hr/benefits/tuitionremission/enrollmentInfo.cfm?CFID=10296667&CFTOKEN=78641151">Tuition Remission Form</a> to apply for Tuition. </li> <li>Remission forms must be completed for each semester and for each student requesting tuition remission. This form must be completed online and printed.</li> <li>Once you have printed the form, an email will immediately be sent to the requestor confirming receipt of the application.</li> </ul> <h5><a id="signatures"></a>4. Obtain Signatures (Only needed for Morgan State University, Baltimore City Community College, or St. Mary's)</h5> <ul> <li>The account number in section #17 of your printed tuition remission form must be provided by the department of the employee requesting tuition remission.</li> <li>Sign the form and Obtain authorized signature from Department Head or designee.</li> </ul> <h5><a id="tax"></a>5. Determine the Tax Implications</h5> <ul> <li>Those who decide to take advantage of the tuition remission benefits should familiarize themselves with the potential tax liability associated with the value of tuition remission. See <a href="https://www.usmd.edu/tuition-remission/taxation/">Tax Chart</a></li> <li>If the request is being submitted for a graduate level course that qualifies as a working condition fringe benefit and is not taxable, the following documentation will need to be attached with your Tuition Remission Request for consideration:</li> </ul> <ol> <li>Copy of your job description (Faculty in lieu of your job description, please provide a copy of your offer letter outlining the job and expectations )</li> <li>Copy of course(s) description</li> <li>Copy of course(s) registration</li> <li>Letter of verification from your Department Head/Designee describing how the course(s) you are taking is required by the institution to keep your present job or maintain or improve skills required for your current employment.</li> </ol> <ul> <li>If your graduate tuition remission is taxable and the tuition value exceeds the IRS calendar year limit after the remission has been processed, you will receive a notice from the UMB Benefits office of any tax liability due for that semester.</li> <li>Your tax liability will be spread over a set number of pay periods that is determined by the Maryland Central Payroll Bureau and will be deducted from your paycheck at a rate of:</li> </ul> <p>Federal income tax: 25%<br />State income tax: employee's current rate<br />FICA: approximately 7.65%</p> <p dir="ltr"><strong>Example:</strong></p> <p dir="ltr">Tuition remitted = $7,000 for the calendar year</p> <p dir="ltr">Amount more than the IRS limit = $7,000-$5,250 = $1,750</p> <p dir="ltr">Taxable amount = $1,750<br class="kix-line-break" /><br class="kix-line-break" /></p> <p><span id="docs-internal-guid-9398b57e-1203-ad50-2b2f-cf62e2d20425">In this example, the taxable amount ($1,750) would be added to the employee's taxable income for the calendar year, thereby increasing his or her annual tax liability.</span></p> <h5><a id="submit"></a>6. Submit the Form to HR (Only needed for Baltimore City Community College or St. Mary's)</h5> <p><strong>If you are applying to Baltimore City Community College or St. Mary’s College of Maryland please use the paper <a href="https://www.umaryland.edu/media/umb/hrs/benefits/TuitionRemissionRequestForm.pdf">Application For Tuition Remission PDF</a> form and email the completed form to <a href="mailto:HRBenefits@umaryland.edu">HRBenefits@umaryland.edu</a></strong></p> <p dir="ltr">Once eligibility for remission is reviewed, an email will be sent to the requestor confirming the approval of eligibility for Tuition Remission. Please note, UMB verifies and confirms the eligibility for this benefit. <strong>Final approval and processing of the remission is completed by the attending school</strong>.</p> <p dir="ltr">For questions regarding Tuition Remission, please contact the Benefits office at: 410-706-2616</p> </div> <div class="span4"> <div class="OLDquicklinks"> <h5>Related Policies</h5><ul> <li><a href="/policies-and-procedures/library/human-resources/policies/vii-410.php">USM Policy on Tuition Remission and Tuition Reimbursement for Regular and Retired Nonexempt and Exempt Staff and Faculty Employees of the University System of Maryland</a></li> <li><a href="/policies-and-procedures/library/human-resources/policies/vii-420.php">USM Policy on Tuition Remission for Spouses and Dependent Children of USM Employees and Retirees</a></li> </ul></div>  <script type="text/javascript">var css =".visualping-container{position:relative;width:100%;overflow:hidden;margin:0 auto;height:152px;}.visualping-container iframe{position:absolute;top:0;left:0;width:100%;height:100%}iframe{border:0}@media only screen and (min-width:767px) and (max-width:979px){.visualping-container{position:relative;width:100%;overflow:hidden;margin:0 auto;height:180px;max-width:240px}}@media only screen and (max-width:767px){.visualping-container{-webkit-box-sizing:inherit;-moz-box-sizing:inherit;box-sizing:inherit;max-width:100%!important}}",head = document.head || document.getElementsByTagName('head')[0],style = document.createElement('style');style.type = 'text/css'; if (style.styleSheet){style.styleSheet.cssText = css;}else{style.appendChild(document.createTextNode(css));}head.appendChild(style);document.write('<div class="visualping-container"><iframe src="https://visualping.io/externalfiles/widget/vpwidget.html?clientid=96284&tpl=1&url=' + parent.document.URL + '"></iframe></div>');</script>  <div id="wufoo-q5wf6lz01u2c0n"> Fill out my <a href="https://umbforms.wufoo.com/forms/q5wf6lz01u2c0n">online form</a>. </div> <script type="text/javascript">var q5wf6lz01u2c0n;(function(d, t) { var s = d.createElement(t), options = { 'defaultValues':'Field4=Tuition Remission for Faculty and Staff', 'userName':'umbforms', 'formHash':'q5wf6lz01u2c0n', 'autoResize':true, 'height':'578', 'async':true, 'host':'wufoo.com', 'header':'hide', 'ssl':true}; s.src = ('https:' == d.location.protocol ? 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Tuition Remission for Faculty and Staff - University of Maryland, Baltimore