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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.
• If the graduate level courses meet the above non-taxable conditions, a Nontaxable Tuition Remission Graduate Supervisor Certification 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.

For more information about taxation, please visit the tax information chart. 

The deadlines for receiving a tuition remission application is set by each campus. Please visit the "Deadlines" calendar for more details about the deadlines for each campus.  

Please visit our "Contact Us" page.

The dropdown provided allows you to direct your correspondence to the appropriate contacts at each institution. 

Please be sure to review the full USM Board of Regent's Policy on Tuition Remission for Faculty and Staff remission and Spouse and Dependent remission. 

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An employee is generally eligible for tuition remission for education if: 

• They are a “Regular” Nonexempt or Exempt Staff or Faculty employee 
• Have FTE employment of greater than 50%  

Employees that are ineligible for tuition remission include: 

• Contingent 1 status employees
• Employees with a FTE of less than 50%

After your application has proceeded through the entire approval process, the bursar's office will provide a status of your account. Maybe.