Tuition Remission Benefit Information

Tuition waiver is a benefit offered to all regular NMSU employees or their spouses. In accordance with the Internal Revenue Service regulations, under certain circumstances, the value of the course taken is a taxable benefit to the employee. In order to assure that the university remains in compliance with all tax guidelines related to withholding and reporting taxable compensation to its employees, the following procedures will become effective immediately.

Each employee participating in the tuition waiver program must complete the Tuition Remission Authorization Form. After completion of the Employee Information, Spouse Information (if applicable), Course Information, and Benefit Taxability sections, the form must be signed by the Supervisor or Department Head. The Supervisor or Department head signature is to verify the employee is eligible for the program. The form is then routed to the Benefit Services department in Hadley Hall room 14, MSC 3HRS.

The Benefit Services department will complete the Benefit Services section and forward to University Accounts Receivable. Benefit Services retains a copy of the form. The employee will be sent a confirmation once the completed form has been sent to University Accounts Receivable from the Benefit Services department.

University Accounts Receivable will route a copy of the form to Treasury Services. Treasury Services will determine the taxability of the course and notify the employee by email or send a copy of the form to the employee. If the course is taxable, Treasury Services will send a copy of the form to Payroll for processing in the next available payroll.

In the event that an employee is taxed on a course and then drops the course before the official census date of enrollment, the employee should notify the University Accounts Receivable office. The effects of any previously recorded withholding related to the value of the course will be reversed. The University Accounts Receivable office will code the employee records within the receivable system accordingly, and send the original Tuition Remission Benefit Authorization.

Updated April 2008