TUITION WAIVER FOR DEPENDENTS

a.  Policy

The employee, his/her spouse, and his/her dependent children will receive a tuition waiver for the balance of tuition not covered by the New York State Tuition Assistance Program.  Part-time tuition waiver enrollment will be on a space-available basis.  Tuition waiver forms are available in the Human Resources Office and must be approved by the Director of Human Resources.

b.  Eligibility Tests

For a dependent (not spouse) to be eligible for tuition waiver the dependent must meet the five tests listed below (the same tests as for the Federal Income Tax Law) regarding dependent exemptions:

Test 1: Relationship – must be an immediate family member (daughter, son).
Test 2: Marital status – if married, cannot file joint return
Test 3: Citizen or resident – must be U.S. citizen or resident alien.
Test 4: Income – gross income must be less than the Federal Income Tax Law allotment. See current #1040 instructions schedule for dollar amount.
Test 5: Support – must have provided over one-half of the person’s total support during last calendar year.

For a complete interpretation of the law, please see the current Internal Revenue tax information booklet.