Educational Benefits

Dependent Tuition Remission Program

 

FORMS AND DEADLINES

Dependent Tuition Remission Program Procedure
Dependent Tuition Remission Program Semester Course Request Form

Participant Eligibility Requirements

The USF employee and their Dependent must meet the requirements below.

Eligible Employees

Employees must meet the following requirements for their Dependent to participate in the Dependent Tuition Remission Program:

  • Appointed to a full-time (i.e., 40 hours/week) regular established position for at least one (1) full year (Temporary/OPS employees are not eligible); and
  • Expected to be employed full-time past the end of the term for which enrolled; individuals who leave USF employment before the last day of the term may* be required to pay the tuition and fees in full; and
  • Not having a substandard performance rating for their most recent evaluation (cannot be reflected as Needs Improvement or Unsatisfactory); and
  • Not on an active Performance Improvement Plan; and
  • Not having received any written discipline within the past twelve (12) months.
  • Not be participating in the Employee Tuition Program (ETP)

Eligible Spouse/Domestic Partner 

Eligible Spouse/Domestic Partner is defined as:

  • Legally married and/or domestic partner to the employee by the application deadline. Documentation will be required.
  • Must be a current active student at USF, have completed at least one semester and are in good academic standing. Graduate courses are not covered under the program.

Eligible Dependent Child

Eligible Dependent Child is defined as:

  • The natural, adopted, step, foster, or any other child for which the employee has legal guardianship. Documentation may be requested.
  • He or she is eligible through the end of the calendar year in which they turn 26 years of age.
  • Must be a current active undergraduate student at USF, have completed at least one semester and are in good academic standing. Graduate courses are not covered for dependent children.

Age Limit for Your Dependent Children

Dependent children are no longer eligible for benefits under this program after the end of the calendar year in which they reach age 26. Exceptions to this provision include:

  • Military Service. For dependent children who are honorably discharged veterans, the period of eligibility will be extended beyond age 27 by the number of months of their military service, up to a maximum of 48 months.
  • Disability. Dependent children whose disabilities prevent them from completing undergraduate work by the time they reach age 27 must submit a written request for an extension of the Dependent Tuition Remission Program eligibility to Human Resources. A physician’s statement indicating diagnosis, period of disability, and prognosis must accompany the request, along with a letter of recommendation from USF’s Accessibility Services regarding the student status of your dependent child.

Proof of Relationship Requirements

Proof of relationship to the employee may be requested.

Proof of Relationship Requirements

Proof of relationship to the employee may be requested for the eligible spouse. If requested, the employee must provide the following:

  • Proof of enrollment as dependent on employee’s State insurance, or
  • If married less than 12 months and you and your spouse have not filed a federal income tax return as married, you will need to submit a copy of your government-issued marriage certificate, or
  • If married for 12 or more months, a Tax Return Transcript of your most recently filed federal income tax return showing you filed as married, either jointly or separately.

Proof of relationship to the employee may be requested for eligible dependent children. If requested, the employee must provide the following:

  • Proof of enrollment as dependent on employee’s State insurance, or
  • A copy of the dependent’s birth certificate, or
  • A copy of the adoption certification, or
  • A copy of the most recent tax return listing your dependent(s)
  • Any documents provided will be kept in confidential files in Human Resources.

Domestic Partner requirements:

Employees and their Domestic Partners who participate in USF’s Domestic Partnership Health Insurance Stipend Program may not be required to submit additional documentation. This status can be confirmed through documentation submitted for the Health Insurance Stipend Program.

Domestic Partners who do not participate in USF’s Domestic Partnership Health Insurance Stipend Program will be required to submit at least three of the following documentation to participate in the Dependent Tuition Remission Program:

  • Domestic Partner card
  • Joint ownership of real property
  • Mutual designation as attorney in a durable power of attorney document
  • Joint ownership of personal property or assets, such as automobiles or stock
  • Designation of health care surrogate
  • Joint bank account
  • Driver’s license or tax documents showing the same address
  • Joint consumer or bank loan
  • Joint credit cards
  • Joint lease
  • Designation of beneficiary for life insurance, retirement plan, and/or last will and testament
  • Legal documentation demonstrating joint adoption or legal guardianship of any dependents, whether children or adults

Application and Program Participation

There are three steps you must complete in order to be eligible to participate in the Dependent Tuition Remission Program benefit:

  1. Apply and Register for classes at USF as appropriate.
  2. Submit the Dependent Tuition Remission Program application by the required deadline and be selected as a participant in the program.
  3. Submit Dependent Tuition Remission Semester Course Request Form each semester by required deadline.

Addtional Information

The Dependent Tuition Remission Program has a maximum capacity due to funding availability. Should the eligible pool of applicants for the Dependent Tuition Remission Program go beyond the maximum budget capacity, a drawing will occur to determine selection.

Please note that if your spouse/domestic partner or your dependent child receive financial aid, the Dependent Tuition Remission Program benefit may impact the award. Please contact the Office of Financial Aid at 813-974-4700 for information regarding the effects of the Dependent Tuition Remission Program benefit upon your award.

Dependent Tuition Remission Program & Your Taxes

Dependents and Spouses

The value of undergraduate tuition waived by USF on behalf of its employees is not taxable income pursuant to Internal Revenue Code Section 117.

Domestic Partners

Tuition waived is taxable when given to a domestic partner and the applicable taxes associated with the value of the tuition waiver will be deducted from the employees paycheck, accordingly.

Please be aware that this taxation can result in a substantial reduction in your take-home pay. Due to nearly continuous changes in the tax laws, please consult with a tax advisor for any questions regarding tuition remission and income tax considerations.

What the Program Covers

  • The Dependent Tuition Remission Program covers in-state tuition for eligible undergraduate courses for the employee’s spouse/domestic partner or dependent child. Only one eligible family member may utilize the Dependent Tuition Remission Program benefit per academic year*.
  • The program applies only to courses offered by USF. This program is not provided for courses taken at other colleges or universities.
  • The Dependent Tuition Remission Program does not cover room and board, fees, and other expenses, (e.g. books, lab fees, etc.).
  • Registration fees and other fees must be paid by the covered student when they register for courses as those fees and expenses are not covered by the Dependent Tuition Remission Program. Covered students must also pay for their books, lab fees, late fees, and any necessary classroom materials as those fees and expenses are not covered by the Dependent Tuition Remission Program .

*Academic Year begins in the Fall Semester and ends in the Summer. There are three “semesters”: Fall, Spring, and Summer Term. All Summer Sessions are considered one semester.

Course Eligibility

  • Eligibility is based on each course 5 digit CRN #
  • Credit earning courses only
  • Excludes all Performance, Practicum, Continuing Education, Cooperative Education, Correspondence Courses, Life-long Learning, Directed Individual Study or Research, Internship, Program for Adult Credit Education (PACE), all HIM (Health Informatics) courses, and one-to-one
  • Excludes non-credit earning courses
  • Excludes Auditing a course for no credit
  • Some distance learning restrictions apply, see below

Dependent Tuition Remission Program Benefits 

Employees not using the Employee Tuition Program for themselves may transfer their benefit to their Dependent Child, Spouse or Domestic Partner.  If the Dependent is an approved Dependent Tuition Remission Program participant, they will be granted tuition remission for up to six credits each semester for courses taken at USF which are eligible for this benefit. This includes undergraduate courses only.

If your employment ends before the first day of class, your Dependent will be required to pay full tuition for the courses taken that semester. If your employment ends before the last day of classes, your Dependent's benefits will continue until the end of the semester.

Service Requirement for Spouse/Domestic Partner

Employee and their spouse/domestic partner must meet all eligibility requirements indicated in the Eligibility section prior to the application deadline for the program.

If you and your spouse/domestic partner are both employed at USF and are both eligible for Employee Tuition Program, you and your spouse/domestic partner are not eligible to receive benefits as a spouse/domestic partner under the Dependent Tuition Remission Program.

Service Requirement for Dependent Child

Employee and their dependent child must meet all eligibility requirements indicated in the Eligibility section prior to the application deadline for the program.

Employees may only apply for one dependent child to participate in the Dependent Tuition Remission Program per academic year. If both parents and/or guardians are employed at USF and are both eligible for the Dependent Tuition Remission Program, they may each apply for a separate dependent child to participate.

Full-time employees are eligible to receive Employee Tuition Program (ETP) benefits only as employees. You are not eligible for additional benefits as a dependent child of another employee eligible for the Dependent Tuition Remission Program.

Events that Affect Participation

It is important that you understand how your Dependent Tuition Remission Program benefits are affected when you experience a life event (e.g., taking a leave of absence (paid or unpaid), an extended military leave, or a medical leave of absence).

Paid Leaves of Absence and Sabbaticals

Dependent Tuition Remission Program benefits continue while you are on an approved leave of absence with pay for the remainder of the academic year. Dependent Tuition Remission Program benefits also continue if you are a faculty member on an approved sabbatical with pay for the remainder of the academic year.

Unpaid Leave of Absence

With prior approval from Human Resources, Dependent Tuition Remission Program benefits may be continued within the academic year during an approved unpaid leave of absence that is taken for one of the following reasons:

1. Research purposes

2. Instruction

3. Government or other service deemed by the University to be in the public interest

4. Other activities that may be approved by the University

If you take an approved leave of absence without pay for any reason other than those listed above, Dependent Tuition Remission Program benefits will terminate for the duration of your leave on the earlier of:

1. The beginning of a semester following or coinciding with the first day of your leave; or

2. At the end of any semester in which you begin your leave.

Extended Military Leave

If you go on an extended military leave, you will accrue service toward meeting the program’s service requirements for the entire period of the leave, provided you return to regular, full-time employment with the University following military service and within the time when your veteran’s re-employment rights are protected. 

Medical Leave of Absence

During an approved leave of absence due to temporary disability, Dependent Tuition Remission Program benefits continue for your dependent child for the remainder of the academic year.

Termination of Employment

How Your Family’s Benefit Is Affected

Generally, if your employment ends before the first day of class*, your spouse and dependents will be required to pay full tuition for the courses taken that semester. If your employment ends before the last day of classes, your spouse’s and dependents’ benefits will continue until the end of the semester.

 

* The first day “Instruction Begins” for the semester is defined as the date published in the USF Academic Calendar.

Retirement, Death, or Disability

If your dependent is an active program participant that is already receiving Dependent Tuition Remission Program benefits:

If you retire, die or begin receiving disability benefits from the University’s Long-Term Disability Plan, your eligible dependent may continue to receive Dependent Tuition Remission Program benefits for the remainder of the academic year.

If your dependent child is selected as a program participant, but has not begun receiving Dependent Tuition Remission Program benefits:

If you are no longer an active employee of the university before your dependent begins receiving Dependent Tuition Remission Program benefits, participation in the program will be rescinded.

Other Information

Type of Program

The USF Dependent Tuition Remission Program is a funded educational assistance program. It is not subject to the provisions of the Employment Retirement Income Security Act (ERISA) of 1974. Any determinations by USF regarding eligibility for the Dependent Tuition Remission Program or benefits thereunder are final, binding and conclusive.

USF intends to continue the Dependent Tuition Remission Program indefinitely; however, the University reserves the right in its discretion to amend, suspend, or terminate the program at any time.

For additional information concerning the Dependent Tuition Remission Program, contact the Benefits team in Central Human Resources.