Scope
Employees
Policy Statement
The awarding of remitted tuition is administered by the Office of Human Resources. Up to twelve credit hours of remitted tuition are available each year to full-time benefits eligible faculty and staff. Up to nine credit hours are available to part-time benefits eligible faculty and staff. Eligible retired employees and spouses may continue to receive the same benefit as when actively employed. The spouse or eligible domestic partner of a graduate assistant is eligible for 3 credit hours of remitted tuition per semester, during the GA's appointment period.Up to all of an employee's remitted tuition may be transferred to his/her legal spouse or eligible domestic partner. Remitted tuition credits are awarded in mid-July each year for use during the fall, spring or summer semesters immediately following. Credits do not carryover from year to year; any credits not used are forfeited. Credit hours may not be borrowed from a future year to be used in a current year.
Remitted tuition may be applied to tuition charges for undergraduate and graduate courses at Syracuse University, or University College. SU reserves the right to restrict the use of remitted tuition for certain, workshops, non-credit courses and special courses. Remitted tuition may not be used for courses offered through SUNY ESF or SUNY UMU, Project Advance, or private instruction. Remitted tuition does not cover fees other than tuition.
Up to six credit hours may be taken by an employee per semester or summer session. An employee may exceed six credit hours in a single semester only with the permission of his/her supervisor. An employee may take classes during regular work hours, with the permission of his/her supervisor.
New employees will be awarded a pro-rated number of credit hours in their first year, based upon date of hire. If an employee terminates during the year, the total year benefit will be pro-rated based upon his or her termination date. If the employee terminates during a semester when remitted tuition benefits were used by the employee or spouse or eligible domestic partner, the employee will be billed for any remaining balance after the pro-rated remitted tuition credits have been applied.
The combination of employee/spouse/eligible domestic partner remitted tuition benefits, graduate tuition or other scholarships, fellowships, and/or department awards, may be applied concurrently toward actual tuition costs up to a maximum of 24 credits in one fiscal year, for classes taken fall semester through the following summer.
Remitted Tuition Taxability
Remitted tuition benefits (RTB) used by a University employee for graduate-level courses are tax free up to $5,250.00 per calendar year. RTB used for graduate-level courses in excess of the $5,250.00 limit are taxable to the employee and subject to tax withholding by the University at the time the benefit is used.
Remitted tuition benefits used by the spouse of a University employee for graduate-level courses are taxable to the employee, and subject to tax withholding by the University at the time the benefit is used.
Remitted tuition benefits used by a University employee or the spouse of a University employee for undergraduate courses are tax free.
Remitted tuition benefits used by the same-sex domestic partner of a University employee for undergraduate and/or graduate level courses are taxable to the employee, and subject to tax withholding by the University at the time the benefit is used.
Policy Administration
Links to Procedures and Related Information
Amended: February 2007
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