ARIZONA STATE UNIVERSITY
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Emeritus Professor
Tuition Waiver Form
(For ASU / U. of A / N.A.U.)
PLEASE TYPE OR PRINT
Registrant Name
_____________________________ ________________________ _____________
Last First Middle
Social Security #______________________________________
ASU ID #______________________________________
Semester Year ______________ Total Credit Hours _________
Fall Spring 1st 8wk/Summer 2nd/Summer
Emeritus Name (Last, First, Middle): ____________________________________________
ASU ID#: ____________________________________________________________________
Former College and Department: ________________________________________________
Relationship of the Registrant to the Employee
Self Spouse Dependent Child
I affirm that the registrant (named above) meets the definitions and qualifications for use of the tuition waiver benefit as outlined by A.S.U. Policy. If the registrant is a dependent and is under age 30 (s) he qualifies as a tax dependent for IRS purpose.
_____________________________________ ____________________
Employee Signature Date
_____________________________________ ____________________
Mandatory Signature - Human Resources Date
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|I affirm that the registrant named above meets the definitions and qualifications for use of the tuition waiver benefit as outlined by the policies of |
|the Arizona Board of Regents and Arizona State University. (SPP505, Regent’s Policy 6-902). If the registrant is my child, I certify I understand the |
|requirements to claim a dependency exemption for federal tax purposes, as summarized in the Eligibility section below. I am eligible for this waiver |
|and understand that my eligibility will be confirmed by the University. If my eligibility cannot be later confirmed, I acknowledge my responsibility |
|to pay the full amount of the tuition and registration fees due. Take this completed form to the Emeritus College, Wilson Hall, room 101 or fax to |
|(480) 727-3324. To avoid enrollment in the Tuition Installment Plan and assessment of the nonrefundable enrollment fee, please refer to the |
|Registration & Tuition Payment Guide for applicable deadlines. |
|EMPLOYEE SIGNATURE |DATE |
| | |
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|Nonresident tuition will not be waived for those registrants who are being billed for nonresident tuition. Non resident students must contact the |
|Residency Classification Office for update of your student records to reflect your resident status. |
ELIGIBILITY
Employee: Must be employed in a benefits-eligible status on the first day of classes. See SPP505, Employee Reduced Instate Tuition, for additional information.
Spouse: For purposes of claiming a tuition waiver, the term spouse means legally married according to the laws of the State of Arizona.
Dependent: Complete page two of the Employee Tuition Waiver form to confirm eligibility.
TAXABILITY
Graduate Tuition Waivers:
Employee Waiver: If used by an employee, waived tuition amounts over $5,250 in a calendar year are taxable to the employee and subject to income (federal and state) and employment (FICA/Medicare) tax withholding.
Spouse or dependent waiver: If used by a spouse or dependent, all waived graduate tuition is taxable to the employee and subject to income (federal and state) and employment (FICA/Medicare) tax withholding.
Undergraduate Tuition Waivers:
If used by an Employee, Spouse, or Dependent and if the student is enrolled in a program of study other than one leading to a graduate degree, all tuition waiver amounts are excluded from taxable or reportable income.
If you have any questions about eligibility, contact your Human Resources representative prior to completing the form.
|Dependent Waiver Eligibility |
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|REGISTRANT NAME (LAST, FIRST, MIDDLE) |ASU I.D.NO (10 Digit) |
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| | |
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|Waiver Tax Year (Tax year in which waiver semester falls, e.g. spring 2008 falls in waiver tax year 2008.) |
|Child’s Relationship to ASU Employee (check one): Son Daughter Stepchild Other, specify _________________________ |
| | | | | |
| | |Check Applicable Response |
| | | | | |
|1. Will your child be less than 30 years old on the first day of the semester? | |Yes: Go to question 2. | |No: Stop, your child is not eligible |
| | | | |for a dependent tuition waiver. |
| | | | | |
|2. Is your child married or planning to marry during the waiver tax year? | |Yes: Go to question 3. | |No: Skip question 3 and go to |
| | | | |question 4. |
| | | | | |
|3. Do you expect your married child to file a joint tax return for the waiver | |No: Go to question 4. | |Yes: Stop, your child is not eligible|
|tax year? | | | |for a dependent tuition waiver. |
| | | | | |
|4. How old will your child be on December 31 of the waiver tax year? | |24 years or older: Go to | |Less than 24 years old: Skip question|
| | |question 5. | |5 and go to question 6. |
| | | | | |
|5. Do you expect your child to earn less than $3,500 during the waiver tax | |Yes: Skip question 6 and go to| |No: Stop, your child is not eligible |
|year? | |7. | |for a dependent tuition waiver. |
| | | | | |
|6. Will your child be a full time student for at least 5 calendar months during| |Yes: Go to question 7. | |No: Stop, your child is not eligible |
|the waiver tax year? | | | |for a dependent tuition waiver. |
| | | | | |
|7. Do you expect your child to provide less than half of his/her total support | |Yes: Go to question 8. | |No: Stop, your child is not eligible |
|during the tax waiver year? (See page 3 for additional guidance on what | | | |for a dependent tuition waiver. |
|constitutes support and information for divorced parents.) | | | | |
| | | | | |
|8. Except for temporary absences, including being away from home for college, do| |Yes: Go to question 9. | |No: Stop, your child is not eligible |
|you expect your child to live with you for more than half the year? (See page 3| | | |for a dependent tuition waiver. |
|for additional guidance.) | | | | |
| | | | | |
|9. Do you expect to claim your child as a dependent on your federal tax return | |Yes: Skip question 10 and go | |No: Go to question 10. |
|for the waiver tax year? | |to 11. | | |
| | | | | |
|10. If you do not expect to claim your child as a tax dependent, could you do | |Yes: Go to 11. | |No: Stop, your child is not eligible |
|so except for a divorce decree or other exemption sharing arrangement? (See | | | |for a dependent tuition waiver. |
|page 3 for additional guidance for divorced parents.) | | | | |
| | | | | |
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|11. Based upon your responses, your child is eligible for a dependent tuition waiver. If your response to any of the above questions changes for the waiver tax year |
|such that your student is no longer eligible for the tuition waiver, notify ASU Student Accounts and request that the waiver be removed. |
| | | | | |
|See page 4 of the Employee Tuition Waiver form for additional guidance. |
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Dependent Waiver Eligibility
To be eligible for a dependent tuition waiver your child must be eligible to be claimed as a dependent for federal tax purposes, either as a qualifying child or a qualifying dependent. The questions on page 2 of the Employee Tuition Waiver form cover the most common factors that determine dependent eligibility. Additional guidance is available at , Publication 501, Exemptions, Standard Deduction, and Filing Information, “Exemptions for Dependents”.
Additional information related to questions on page 2 is provided below:
Question 7, Support
To meet this test, your child cannot have provided more than half of their own support for the year. If you are not sure whether the child provided half of their own support, see the “Worksheet for Determining Support” and additional information provided in IRS Publication 501, Exemptions, Standard Deduction, and Filing Information.
Note: A scholarship received by a child who is a full-time student is not taken into account in determining whether the child provided more than half of their total support.
Question 8, Residency
To meet this test, the child must have lived with you for more than half of the year, but there are exceptions for temporary absences. Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:
• Illness,
• Education,
• Business,
• Vacation, or
• Military service.
Question 10, Children of Divorced or Separated Parents
Because of the residency requirement, a child of divorced or separated parents is typically the qualifying dependent child of the custodial parent. However, the child may be treated as the qualifying dependent child of the noncustodial parent if all four of the following conditions are met.
1. The parents are divorced or legally separated under a decree of divorce or separate maintenance; are separated under a written separation agreement; or the parent lived apart at all times during the last 6 months of the year.
2. The parents provided over half the total support for the child for the year.
3. The child was in the custody of one or both parents for more than half the year.
4. The custodial parent follows the IRS “written declaration” rules releasing the dependency exemption to the noncustodial parent and the noncustodial parent attaches all required documentation to their tax return for the year of the tuition benefit period.
If the waiver eligibility questions indicate your child is not eligible for a dependent waiver, but you believe your child is eligible due to extenuating circumstances, contact the Associate Director, Financial Services, Tax, at 480-965-8479 for additional guidance.
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