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.

The value of the tuition waiver is based upon the length of the assistantship and relevant policies. A student with a full academic year appointment will receive a full waiver for the number of hours that he or she is enrolled in that semester. Thus, if the student enrolls for 9 hours, the student will be credited for 9 hours of tuition. The student will not receive a refund for the difference between the maximum allowable waiver and the amount corresponding to actual enrollment. Tuition waivers will be prorated in instances where students are not on assistantship appointments for a full semester. For example, a student working only 11 weeks during a 16-week semester will receive a tuition waiver for only 11/16 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.

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 employees; 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
Editorial modifications, May 5, 1997; March 1, 1999; February 6, 2004