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Tuition Remission for Retirees
To apply for Tuition Remission, please complete the following steps:
- Print this page and follow the instructions when applying for tuition remission.
- Review the Fall 2017 USM Tuition Deadlines and Restrictions & Winter 2018 USM Tuition Deadlines and Restrictions for the attending school.
- Go to the Retiree Tuition Remission Request form.
- Complete the online portion of the Request and click “Submit” to download the paper portion of the Tuition Remission Request form.
- Print the Tuition Remission Request form and complete all sections.
- Print and review the Tuition Remission Tax Chart A.
- Print and complete the Tuition Remission Affidavit A .
- Print and read the Retiree Spouse Dependent Taxability W-4 Form Letter.
- Print and compete IRS Form W-4. Please contact a tax professional if you have questions about completing this form.
- If request is being submitted past the date indicated on the Tuition Remission Deadline Chart for the attending school, supporting documentation explaining the reason for late request - need link must be attached to the Tuition Remission Request/Affidavit A. The Tuition Remission Request and late request memo will require UMB Benefits approval of eligibility and support of late request reason with final approval granted by the attending school.
- Return completed and signed Tuition Remission Request, Affidavit A, IRS Form W-4 form, and late request (if applicable) to:
620 W. Lexington Street, 3rd Floor
Baltimore, MD 21201
- Make a copy of the completed Tuition Remission Request, Tuition Remission Affidavit A and IRS Form W-4 for personal records.
- If you have any questions regarding Tuition Remission, please contact the Benefits office at: 410-706-2616.
Important Taxation Reminder
The value of some tuition remission benefits may be considered taxable income per IRS guidelines. Retirees will be billed by the University of Maryland, Baltimore Central Billing Office for the tax on any taxable tuition remission benefit.
Tuition remission is a program that provides employees with an opportunity to take classes at a University System of Maryland campus with waived tuition.
All regular faculty and staff employed at least 50% are eligible for tuition remission. Contractual employees are only eligible to attend classes at their home institution and the benefit is specified in the employment contract.
All of the University System of Maryland institutions participate in the tuition remission program.
*Some restrictions may apply, please refer to the USM policy*
Tuition is waived for up to 8 credits per semester. The number of credits is pro-rated for employees working less than full time.
Yes, the same rules apply for both retirees and active employees.
The M.D. and D.D.S. degree programs at UMB are excluded. Employees should contact the Records and Registration Office at the institution to be attended to learn which programs are excluded.
- EMPLOYEES - Yes, per IRS guidelines if the value of the tuition remission for graduate level courses in a calendar year exceeds $5,250. The value of the tuition remission will be added to the employee’s earnings and taxed over one pay period if the taxable amount added to your income is $200 or less. If the amount exceeds $200, the taxation will occur over four or five pay periods as designated by the Maryland Central Payroll Bureau.
- RETIREES – Yes, retirees will be billed by the University of Maryland, Baltimore Central Billing Office for the taxes owed on any taxable tuition remission.
- SPOUSES AND DEPENDENTS – Yes, separate taxation rules apply for spouses and dependents. All graduate level courses are taxable. See FAQs Spouse and Dependent.
Keep school bills and monitor the cost of each graduate level course taken. Each USM school has different rates. The UMB Benefits Office notifies employees approximately one week before the taxation will start.
No, the letters are prepared before payroll has been entered the Benefits Office does not have your net pay information. To review your paycheck online the Wednesday before payday, employees can click here.
Per the Maryland Central Payroll Bureau, the deduction periods cannot be extended.