If you are an admitted degree-seeking or non-degree seeking USF student who is employed by the State of Florida, and have secured all required employer approvals on the state employee Tuition Waiver Request form (click here to download now), you may register via OASIS only on or after 5 p.m. two business days before the first day of classes each semester. For example, state employee students registration after 5 p.m. onThursday preceding the first day of a semester when classes begin on a Monday. Any state employee who registers at any time before the approved this registration start-time and day forfeits eligiblity to use the State Employee Tuition Waiver and will be held fully liable for all USF tuition and fees.
The State Employee Tuition Waiver covers a maximum of 6 credit hours (excluding selected directed individual study or research, internship practicum, music & theatre performance, Cooperative
education, PACE, lifelong learning, continuing education and correspondence courses) and is applicable only if the student adheres to two business day after 5 p.m. time restriction.
Waiver forms must be completed and returned to Purchasing and Financial Services office by the fee payment deadline to avoid the $100 Late Payment Fee.
State of Florida employees, who are not employed by the Florida State University System, will earn taxable income equal to the value of tuition waived for both undergraduate and graduate level courses. Since the value of tuition waived is taxable, it is subject to Federal Income Tax, Social Security and Medicare taxes (FICA), and reported to the Department of Financial Services, Bureau of State Payrolls, each term by the appropriate Division of Human Resources sees that all appropriate taxes are withheld.
Some state agencies may allow exclusion from taxable income under IRC Section 132(d) ‘working condition fringe benefit’ rules. Any individuals wishing to claim tax exclusion for courses reported to the Bureau of State Payrolls should work through their Human Resource/Personnel Office to file necessary paperwork with the Bureau. USF has been advised that agencies with individuals claiming a tax exclusion to the courses waived will be given an opportunity to make this claim with the Bureau of State Payrolls before taxable values are included with the employee’s earnings. Any questions regarding this matter should be directed to the Human Resources payroll manager where you work.
Since tuition rates for Florida residents are lower than rates for non-residents, it is important for all state employees utilizing Tuition Waiver Request forms to verify their residency status is correct.
USF employee tuition program
If you are a full-time employee of USF, the Employee Tuition Program Form (click here to download now) authorizes USF employees (except OPS) to enroll in USF credit courses, up to six credit hours per semester.
Internal Revenue Code (IRC) Section 117(d) allows tuition waivers provided to employees of universities in the Florida State University System, for education below the graduate level, to be excluded from an employee’s taxable income without dollar limit. There is an exception for graduate students employed as teaching and research assistants to exclude the value of graduate tuition waived from the taxable income.
