UMCP encourages and supports University faculty, staff and retirees, both on the College Park campus and within the University System of Maryland (USM), to make use of the opportunity to enroll in academic courses. Tuition remission benefits are also available for the spouse and dependents of regular status and retired faculty and staff members. Tuition remission is available to those choosing to utilize the benefit in accordance with the Board of Regent's Policy VII-4.10 "University System of Maryland Policy on Tuition Remission for Faculty and Staff," and policy VII-4.20 "University System of Maryland Policy Concerning Tuition Remission for Spouses and Dependent Children of Faculty and Staff."

Regular-status faculty and staff have the option of utilizing tuition remission to attend other USM institutions, as well as Baltimore City Community College, St. Mary's College of Maryland, and Morgan State University. In addition to the University of Maryland, College Park, the USM institutions are: University of Maryland, University College; University of Maryland, Baltimore; University of Baltimore; University of Maryland, Baltimore County; University of Maryland, Eastern Shore; Towson University; Frostburg State University; Bowie State University; Coppin State University; and Salisbury University.

Definition of Regular-Status Faculty and Staff
The terms "regular-status faculty" and "regular-status staff" refer to an employee who is appointed to a position within the University System of Maryland through the approved budgetary and appointment procedures, with the intent that such appointment is for a duration of at least six months. Regular-status faculty and staff members are eligible for tuition remission.

Full-Time Regular Faculty and Staff
Full-time regular-status faculty and staff (100% FTE) are eligible for tuition remission, not to exceed 8 credits for the Spring and Fall semesters, not to exceed 4 credits for Winter Term, and not to exceed 8 credits hours total for the Summer Sessions for undergraduate and graduate level courses. Full- time regular faculty and staff are also eligible for tuition remission benefits at any USM institution, as well as Baltimore City Community College, St. Mary's College of Maryland, and Morgan State University, consistent with the tuition remission policy of that institution.

Part-Time Regular Faculty and Staff
Part-time regular-status faculty and staff are eligible for tuition remission benefits equivalent to those of a full-time regular faculty and staff member, but prorated to the employee's percent of employment, not to be less than 50% for undergraduate and graduate level courses. Part-time regular faculty and staff are also eligible for tuition remission benefits at any USM institution, as well as BCCC, St. Mary's College of Maryland, and Morgan State University, consistent with the tuition remission policy of that institution.

Contingent Category 1 (C1)
Contingent Category 1 employees are not eligible for tuition remission benefits.

Contingent Category 2 (C2)
Contingent category 2 employees are eligible for tuition remission benefits that are negotiated and defined in the employment contract. As a required minimum benefit, College Park C2 employees are eligible for tuition remission benefits at College Park and University College only. The C2 contract must include a statement that classes may be taken at College Park or University College.

Full-Time Graduate Assistants (20hrs)
Full-time Graduate Assistants are eligible for 10 credits of tuition remission for the Fall and Spring semesters, and 4 credits for Winter Term. Graduate Assistants with 9.5 month appointment must have a summer appointment to be eligible for a total of 8 credits for the summer sessions. Graduate Assistants with a 12 month appointment are eligible for a total of 8 credits for the summer sessions.

Part Time Graduate Assistants (10hrs)
Part time Graduate Assistants are eligible for 5 credits of tuition remission for the Fall and Spring semesters and 2 credits for Winter Term. Part time Graduate Assistants with 9.5 month appointment must have a summer appointment to be eligible for a total of 4 credits for the summer sessions. Part time Graduate Assistants with a 12 month appointment are eligible for a total of 4 credits for the summer sessions.

Fellows
Fellows are eligible for up to 12 credits of tuition remission. All tuition remission requests and inquiries for fellowships should be directed to the Graduate School at 301.405.3644.

Opposite and Same Sex Spouses and Children of Regular-Status Faculty and Staff and Contingent 2 Employees
Spouses and children under the age of 26 of regular faculty and staff are eligible for tuition remission for full tuition, prorated to the percentage of employment (FTE) of the employee for the Fall and Spring semesters, 4 credits for Winter Term, and not to exceed 8 credits for the whole summer sessions. Tuition remission policy provisions and restrictions are based on the employee's date of hire (below). Spouse/Dependents of Contingent 2 employees are eligible for tuition remission at College Park only.

Definition of Dependent Child
A "dependent child" is defined as the son/daughter, stepson/stepdaughter, or legally adopted son/daughter of a USM employee or retiree who:

1. Is under the age of 26, or,
2. If the child is 26 or older, is claimed as a dependent on the employee's federal income tax return for the year(s) in which tuition remission is granted.

There is no requirement that a child under the age of 26 be declared a "dependent" on the employee's tax return to be eligible for tuition remission. However, if the child is not declared as a dependent on the employee's or, if separated or divorced, the ex-spouse's tax return, the tuition remission will now be subject to tax.

Definition of a Spouse
A spouse is defined as "a person in a legally contracted marriage recognized by the State of Maryland to a USM employee or retiree, with the exception of an estranged spouse who maintains a separate domicile." The value of the undergraduate tuition remission will be considered taxable income for a same sex spouse that is not claimed as a dependent on the employee's tax return. The total value of taxable tuition remission for each semester or term will be segmented over five pay periods in order to lessen the impact of the tax on the employee's net pay.

Tuition Remission Tax Affidavit
The University System of Maryland has developed an extensive tax affidavit that must be completed by all employees requesting tuition remission for spouses or children to identify taxable or non-taxable status under the policy. If the tuition remission is taxable, the taxation will begin within the time frame of the semester, session or term that it is granted. The total value of taxable tuition remission for each semester or term will be segmented over five pay periods in order to lessen the impact of the tax on the employee's net pay. College Park faculty and staff using the TR Elf online form for tuition remission for spouses and children enrolled at College Park will find the tax affidavit incorporated into the on line form. If a spouse or child is attending another USM institution, the tax affidavit is included with the paper tuition remission request form.

Conditions of Eligibility
Employees hired prior to January 1, 1990 are eligible for undergraduate and graduate level courses at any USM institution, as well as Baltimore City Community College, St. Mary's College of Maryland, and Morgan State University, consistent with the tuition remission policy of that institution. The spouse and/or dependent child of the employee must be admitted as a student through the normal admission process.

Employees hired between January 1, 1990 and June 30, 1992 are eligible for tuition remission benefits for their spouse and/or dependents for the first undergraduate degree only. Coursework must be taken at the employee's home institution unless the program is not offered at the home institution. If a spouse or child fail to be admitted to the employee's home institution, they may attend another USM institution and enroll in any program. In these situations, with the approval of the Director of Human Resources and the President, the spouse or child may receive 50 percent tuition remission for courses taken at another USM institution, as well as Baltimore City Community College, St. Mary's College of Maryland, and Morgan State University,consistent with the tuition remission policy of that institution.

For employees hired after July 1, 1992, tuition remission benefits for their spouse and or dependent children become available after they have worked for the University for two years. Tuition remission benefits will be paid for the first undergraduate degree and courses must be taken at the home institution of the employee. Coursework must be taken at the employee's home institution unless the program is not offered at the home institution. If a spouse or child fail to be admitted to the employee's home institution, they may attend another USM institution and enroll in any program. In these situations, with the approval of the Director of Human Resources and the President, the spouse or child may receive 50 percent tuition remission for courses taken at another USM institution, as well as Baltimore City Community College, St. Mary's College of Maryland, and Morgan State University,consistent with the tuition remission policy of that institution.

Spouse and Dependents of Deceased Employees
Spouse and dependent children of employees who die in service are eligible for tuition remission benefits equivalent to that of spouse/dependents of regular active employees in accordance with the following guidelines:

1. If the deceased employee's length of service was less that three years, the spouse/dependent is eligible for one academic year.


2. If the deceased employee's length of service was between three and five years, the spouse/dependents are eligible for two academic years.


3. If the deceased employee's length of service between five and seven years, the spouse/dependents are eligible for three academic years.


4. If the deceased employee's length of service was between seven and nine years experience, spouse/dependents are eligible for four academic years.


5. If the deceased employee's length of service was more than nine years, the spouse/dependents are eligible for five academic years.

Eligibility for tuition remission for spouses shall expire at the end of seven years following the death of the full-time employee, and on the twenty-second birthday for dependent children. For spouse/dependents of deceased part-time regular employees who were employed at least 50 percent-time or more, the percentage of remission shall be proportional to the percentage of employment (FTE), averaging the three years immediately preceding the employee's death.

Retirees of the University of Maryland are also eligible for tuition remission. For the purposes of acceptance of the tuition remission requests, a "University of Maryland System Retiree" must be receiving State of Maryland retirement payment and/or optional retirement program payments, and have earned at least five years of USM service credit, inclusive of the former University of Maryland and Board of Trustees of State Universities and College institutions. Verification of retiree status may be obtained by contacting the Human Resources Office from which the employee has retired. Retirees are eligible for tuition remission benefits equivalent to that of an active employee based on the retiree's FTE at the date of retirement. In other words, if at retirement an employee was in a full-time (100%) status, the tuition remission benefits shall be equivalent to that of a regular full-time active employee. If an employee retires from a part-time regular position, the tuition remission benefits shall be equivalent to that of a part-time regular employee.

Spouse and Dependents of Retirees of the University of Maryland
Spouse and dependent children of retirees are eligible for tuition remission benefits in accordance with the guidelines for that of spouse and dependents of regular active employees. The employee must be receiving a monthly State of Maryland retirement payment and/or an Optional Retirement Program retirement payment. The Human Resources Office of the institution from which the retiree has retired may verify retirement from the State of Maryland. Tuition remission for the spouse or dependents of a retiree is not available at St. Mary's College.

UMCP Campus Requests
Application for tuition remission is completed on-line. An electronic form called "TR-ELF" is available on the ARES website, by selecting ELF form. The form should be completed on-line, then routed to your designated departmental approver, who will send the form to the University Office of Employee Benefits for final approval and processing. Please see your departmental payroll and benefits administrator for more information on processing the TR-ELF request. Tip sheets for completing a TR-Elf Request are available below.

TR-ELF Tips

Tips for Faculty and Staff

Tips for Spouse and Dependents

Graduate Assistants Tuition Remission Process
Graduate Assistants do not need to submit the electronic tuition remission form (TR Elf) each semester or term in order to receive tuition remission. All GA's that have an active appointment in the university payroll system (PHR) and are registered for classes each semester or term will automatically receive the appropriate tuition remission posted to their student account, based on their full or part time status. However, graduate assistants should check with their departmental approver to confirm that your appointment is active in PHR. Each subsequent semester or term, graduate assistants will automatically receive an email stating that their tuition remission has been processed.

Other USM Institutions
The paper tuition remission request form must be completed for tuition remission requests for other USM institutions. Once the request is completed, your department head/director must review and approve the request. The form should then be sent to the University Human Resources Office of Employee Benefits for review and final approval and forwarded to the appropriate institution for processing. Departmental payroll and benefits personnel typically have a supply of the tuition remission forms; Or select "Tuition Remission Request Form, Taxability Affidavit, Supervisor Certification for Non-Taxable Graduate Tuition Remission, and Tax Chart."

What Tuition Remission Benefits are taxable?

The IRS does not require taxation of tuition remission benefits for undergraduate courses, unless the spouse or child is not claimed as a dependent on the employees' tax return. As of January 1, 2002, tuition remission benefits for employees for graduate level courses will no longer be taxed unless the amount remitted exceeds $5,250.00. If the remission does exceed the $5,250 maximum, the employee will be taxed on the amount above the maximum threshold, unless the program is either required as a condition of employment, or would maintain or improve the skills for the current position (See Tuition Remission Taxability Affidavit). If the graduate level courses meet the above non-taxable conditions, a Supervisor Certification for Non-Taxable Graduate Tuition Remission must be included with the Tuition Remission Request Form and Taxability Affidavit. Tuition remission for spouses and dependents at the graduate level will continue to be taxed. The amount to be taxed will be added to the employee's paycheck over set pay periods and taxes will then be deducted. To determine what Tuition remission would be taxable, view USM Tutition Remission Tax Chart

What Other Issues Should I be Aware of?

Mandatory Fees
Mandatory fees are waived for faculty and staff only. Graduate assistants and spouses/dependents of employees are responsible for all mandatory fees and non-tuition related costs.

Remedial Level Courses
Remedial level courses (courses below the 100 level) are not covered by tuition remission. This includes remedial math and courses offered by the University of Maryland English Institute (UMEI) courses. Tuition remission will only cover for-credit courses that may be applied toward a degree.

Dropping/Adding and Withdrawing
If an employee or a spouse/dependent drops or withdraws from a course on or after the first day of classes, all or part of the tuition costs may be charged to them. If an employee or a spouse/dependent drops a course and adds another course on the same day, tuition remission will not be affected. However, if an employee or a spouse/dependent drops a course on or after the first day of classes and does not add another course that same day, the tuition remission benefit for that class will be lost. The tuition cost for that class would then be the responsibility of the student. If an employee or a spouse/dependent adds a course to your schedule with no drops, tuition remission will cover the course as long as the TR-ELF/tuition remission request form has enough "credits to be remitted" to cover the additional course. The departmental payroll and benefits administrator can assist with modifying the original tuition remission form should more credits be needed.

Termination of Employment
In order to be eligible for the tuition remission benefit, an employee must have an active PHR appointment until the University's official drop/add deadline. If an employee resigns, or is terminated from the University prior to the drop/add deadline, the tuition remission benefit will be rescinded and all tuition and mandatory fees will be charged back to the employee's student account.

Daytime Courses
Faculty or staff employees who wish to utilize tuition remission by taking courses during the day must receive the approval of their immediate supervisor and department head, who will ensure that daytime coursework does not interfere with the employee's assigned responsibilities, and does not have operational impact.

Graduate Level Programs
Tuition remission for all graduate level programs is credited at the prevailing standard in-state credit hour rate at the time the class is taken. Programs such as the Full and Part-time MBA, Accelerated MBA, Executive MBA, Executive Masters in Public Management, Full and Part-time Doctorate and MS in Public Policy, Part-time Professional Masters in Engineering, Part-time Distance Learning Engineering, Part-time Masters in Telecommunications, and Part-time Masters in Engineering and Public Policy have higher credit hour rates or flat fee pricing. Enrollees in these programs will be responsible for fees and the difference in tuition that exceeds the prevailing standard in-state credit hour rate for the maximum allowable credits per semester, summer sessions or winter term.

Programs Exempt from Tuition Remission
Programs of study that are exempted from this policy include the M.D. and D.D.S. programs at the University of Maryland, Baltimore, the Doctor of Veterinary Medicine (DVM) Program, the combined DVM and Graduate Degree Program at the Virginia - Maryland Regional College of Veterinary Medicine, and other programs as may be recommended by the President of the institution offering the program and approved by the Chancellor. Availability of tuition remission for self-support programs and courses shall be recommended by the President of the institution offering and approved by the Chancellor. The host institution shall apply the exempted status equally to the applicants who wish to participate in the tuition remission program, whether from the host institution or other institutions.

Freshman Connection, and Young Scholars Program, for high school students, are eligible for tuition remission for dependents attending UMCP. Young Scholars Discovery Program for middle school students is not eligible for tuition remission.

For further information on the tuition remission program, please contact Monica Gonsalves of the University Human Resources Office of Employee Benefits at 301-405-5659, or by email at rozarm02@umd.edu.