Employees
Employees must be in a non-temporary, eligible job classification (see theÌý) that is at least a 50% appointment and must beÌýanÌýemployeeÌýat the time of the verification through census date for the upcoming semester. Being on approved Family and Medical Leave Act (FMLA) leave or sabbatical does not affect eligibility under this program. If employment is terminated for any reason during aÌýsemester, the benefit will be continued through the end of thatÌýsemester only.
Dependents
Dependents must beÌýimmediate family membersÌýand meet Internal Revenue Service (IRS) regulations of eligible dependents.Ìý Employees must declare whether their relationship to the family member meets IRS regulations on theÌýÌýprior to approval of the tuition discount.
An eligibleÌýimmediate family memberÌýwho is not declared to be an IRS eligible dependent is still eligible for the tuition discount, howeverÌýthe monetary value of the tuition discount is subject to income taxation.Ìý The following relationships are eligible for a tuition discount but are not IRS eligible dependents: a same-gender domestic partner, a dependent child of a same-gender domestic partner, and a dependent child of an employee who is not eligible to be claimed as a dependent on the employee’s Federal Form 1040 U.S. Individual Income Tax Return.
Employees are required to submitÌýÌýto Employee Services.