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 costs for six credit UAH courses 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.  Before applying, review the Tuition Assistance Policy.

Tuition Assistance Applications

Human Resources is now using a Kuai form to automate the tuition assistance application process. There are no longer separate applications for employee and dependent tutition. If you are applying for both employee and dependent tuition assistance, you should complete the same application twice; indicating the appropriate tuition type on the application.

APPLY HERE!

  • To apply for tuition assistance the following steps MUST be completed.
    • 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.

Submit your application by the January 15, 2025 deadline. NO LATE SUBMISSIONS ACCEPTED!

Upcoming Tuition Assistance Important Dates and Deadlines

 

Semester     

  

Application Posted By    

  

Application Submission Deadline

 
Spring 2025 November 1, 2024 January 15, 2025
Summer 2025 March 1, 2025 July 30, 2025

 

 

 

 

 

 
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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