Tuition-Waivers Associated with Graduate Assistantships

Section IV. Item 7.

After the Personnel Action Form (PAF) has been approved, information pertaining to the value of tuition waiver and stipend level are processed by Human Resource Services and submitted to the Bursar's Office where the waiver is entered into the computerized billing system. Tuition waivers are authorized only after the PAF has been fully approved.

Graduate assistants, regardless of residency, are billed tuition at a rate approved by the Board of Trustees that is equivalent to the in-state tuition rate. That annually calculated rate is available to graduate assistants as long as they are eligible for a tuition waiver associated with their employment as a graduate assistant, including during a trailing summer term. The value of a tuition waiver is determined by the calculation of the instructional component of tuition, as well as the length of the assistantship and other relevant policies. The value of tuition waivers associated with graduate assistants is announced after the Board of Trustees approves tuition rates for the coming academic year.

A student with a full academic year appointment will receive a waiver for the number of hours in which he or she is enrolled. A graduate assistant appointed for at least twelve weeks in a Fall or Spring semester will receive a waiver for the number of hours in which he or she is enrolled; an assistant appointed for at least four weeks during a summer term will receive a waiver. If a student resigns or is terminated prior to the completion of at least twelve weeks of the appointment in Fall or Spring or four weeks in summer, then the tuition waiver will be prorated. For example, a student working only 3 weeks during a 16-week semester will receive a tuition waiver for only 3/16 of the number of hours in which he or she is enrolled. Tuition waivers cannot be used for study abroad courses and are not applicable to contract courses. Receipt of any waiver depends on proper enrollment during the semester or term.

For staff assistants, section 127/117 of the IRS Tax Code requires that the value of any tuition waiver in excess of $5,250 be added to the employee’s taxable wages and that employment taxes be withheld.

Tuition Waiver for the Summer Session. A student may receive a tuition waiver for the summer term, if they hold an assistantship during the summer term, or if held an assistantship appointment for at least 8 weeks during the spring semester (see Section IV, Item 1.14). Receipt of a tuition waiver depends on proper enrollment during the semester or term.

Residency. For purposes of calculating the value of a tuition waiver associated with a graduate assistantship appointment, the graduate assistant is considered an in-state or out-of-state resident by the same criteria that are applied to other graduate students.

Approved by Graduate Council, May 4, 1992
Amended by Graduate Council, April 7, 2014; December 1, 2014; November 2, 2015
Editorial modifications, May 5, 1997; March 1, 1999; February 6, 2004