Tuition Assistance is available to all active and retired regular full-time faculty and staff, their spouse, and their eligible dependents.

Eligible employees and retirees may receive 100% payment on tuition cost for six credit UAH courses per academic year, not to exceed six credit hours per semester. Eligible spouses and dependents of employees and retirees may receive 50% payment on tuition only for all courses enrolled at UAH. There is no course limit for spouses and dependents that offer semester hour credit at UAH.

*Please note the tuition assistance program does NOT pay for fees, books, or supplies.

  • Tuition Assistance Policy(Policy under revision pending approval)
  • Tuition Assistance Forms
    • Spring 2022 - deadline January 18, 2022, by 5:00 P.M.
    • Complete a separate form for EACH semester that tuition assistance is desired.
    • Tuition Assistance can only be used for a UAH course(s) that are taken for semester hour credit.
      • Audited courses are not covered.  
  • Supervisor Approval Required
    • Supervisors may authorize time off to attend class, but this time must be made up either within the workweek or charged to available vacation or personal leave.
    • If vacation or personal leave is not available, the time taken may be charged to leave without pay.
    • Normally, no more than one credit course per term may be taken during normal working hours.
  • Upcoming Tuition Assistance Deadlines
      • Spring 2022 deadline - January 18, 2022, by 5:00 P.M.
Educational Benefit Taxation

The following three (3) groups are subject to income and employment tax withholding:

  • A spouse/child who is NOT AN IRS TAX DEPENDENT of the eligible employee, per Section 152 of the Internal Revenue Code (IRC)

(Click here for the definition of who is a dependent for IRS purposes)

  • A spouse/child who is a GRADUATE student

(**taxation does not apply to qualified Teaching Assistants or Research Assistants)

  • An employee who is a GRADUATE student is subject to tax withholding for tuition benefits paid in excess of the IRS limit of $5,250 per calendar year, per IRC Section 127.

(**an exception may apply in limited cases if the education qualifies as a working condition fringe benefit per IRC Section 132 and 162)

Imputed income is the value of non-monetary compensation given to employees in the form of fringe benefits.  This amount is added to an employee's gross wages so the appropriate taxes (federal, state, and social security) can be withheld.  During each semester we will monitor if taxation applies to an employee and/or dependent.  If it applies, taxes will be withheld over six pay periods and employees will be notified in advance. 

The Educational Benefit Taxation Flowchart illustrates how taxation may apply to you and/or your eligible dependent.

Working Fringe Benefit - IRC §132(d) (employee only)

To qualify for the working condition fringe benefit exclusion as outlined by IRC §132(d), the educational benefit must:

  • Be required by the employer or the law to keep the employee’s present salary, status, or job AND serve a bona fide business purpose for the employer; OR
  • Maintain or improve skills needed for the employee’s current job.

Even if one of the above criteria has been met, the benefits may not be excluded from taxable income, if such benefits are:

  • Needed to meet the minimum educational requirements of the employee’s current job; OR
  • Part of a program of study that will qualify the individual for a new trade or business, even if s/he has no plans to enter that trade or business.

IRC §§ 132 & 162; Reg. §1.162-5; IRS Publication 970 p. 59 “Qualifying Work-Related Education”

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