1
Tuition
Remission
BENEFIT POLICY
The George Washington University
2
Contents
3 Introduction
4
Exclusions and Limitations
5
6
5 - 6
Eligibility
7 Full-Time Coverage
7 Employee
8 Dependents (Spouse/Domestic Partner/Children)
10 Part-Time Coverage
10 Employee
11 Dependents (Spouse/Domestic Partner/Children)
13 Tax Obligation
14 How to Apply
15 Deadlines
15 Adding and Dropping Courses/Withdrawals
16 Change in Employment Status and Loss of Eligibility
16 Employment Status Change
16 Termination
17 Leave of Absence
17 Rehired Employees
18 Retirement/Retirees
18
Survivors of Deceased Employees/Retirees
19 Glossary
20 Contact Information
TUITION REMISSION BENEFIT POLICY GW BENEFITS
Updated March 10, 2022
Employee
Dependents (Spouse/Domestic Partner/Children)
TUITION REMISSION BENEFIT POLICYGW BENEFITS
3
”When you have an education,
almost anything is possible.”
- President LeBlanc
Our “people-first” culture includes providing employees with opportunities for continuous
development. One of the most important and “Only-at-GW” benefits the university can provide is
access to our world-class courses and degree programs.
Through the tuition remission benefit, GW extends its educational resources to our employees and
their dependents. The benefit provides competitive, accessible and valuable tuition benefits to
those who seek to further develop themselves, both personally and professionally.
Please note: This Policy does not constitute a contract between employees and GW. The university reserves the right to
amend, modify or terminate the benefits contained in this Policy, at any time. Furthermore, eligibility for tuition remission
does not guarantee admission or continued enrollment. Like all students, those who receive tuition remission benefits are
subject to all academic and non-academic policies and requirements, and for the timely payment of all charges and fees
not covered by tuition remission.
What is Tuition
Remission?
The tuition remission benefit pays a percentage of tuition costs at GW. The exact rate of
coverage relies on a number of factors, including: employee status; employee hire date;
whether the student is an employee or dependent; and the specific academic program
being pursued. The benefit is applied directly to the student’s account. The tuition benefit
does not apply to non-tuition charges, such as room, board, fees or financial penalties.
The tuition remission benefit policy follows the university’s academic calendar when
determining semester start and end dates. To review semester dates, visit https://www.gwu.
edu/academic-calendar. For more information on how to apply for the tuition remission
benefit, please see page 14.
GW manages its Tuition
Remission Benefit Policy in
accordance with Internal
Revenue Service (IRS)
regulations. While tuition
remission benefits at the
undergraduate level are
generally not taxable,
graduate tuition remission
is subject to Federal,
State, Social Security and
Medicare withholding
taxes. For more information,
please see page 13.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Exclusions
and Limitations
The tuition remission benefit policy applies only to courses and programs offered at and billed directly by GW and not through a third party
provider. In addition, certain programs are excluded from the tuition remission policy, including:
• Executive Programs
• M.D. degree within the Medical School
• Consortium programs in affiliation with other universities
• GW Pre-College programs
• Certificate and certification programs that are fee based and/or not offered or billed by GW
The Tuition Remission Benefit Policy applies only to courses and programs offered at and billed directly by GW.
This list is not exhaustive and is subject to change. An up-to-date full list of programs and courses ineligible for tuition remission is available at
benefits.gwu.edu/tuition-remission.
Please note: Benefits for law degree courses at the GW Law school will be remitted at the graduate level.
Class Attendance
The privilege of class attendance (online and classroom) is limited to time apart from normal working hours. Work schedule
accommodations for the purpose of class attendance require authorization from the employee’s manager.
Course Eligibility
Courses, certificates and certifications that are fee based, outsourced or have a shared revenue component with a third party (e.g., courses
and programs offered by or billed by 2U, Colloquy and EMBANET) are ineligible for tuition remission coverage. Students must confirm
online course or program benefit eligibility prior to registration by providing the course code and course registration number to the
Program Administrator of the GW school offering the course or program.
TUITION REMISSION BENEFIT POLICYGW BENEFITS
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Eligibility
Employee
Eligibility for tuition remission benefits is dependent upon the employee classifications
defi
ned below.
Tuition remission benefits for eligible faculty and staff begin the semester that
starts on or follows their date of hire.
Faculty
Full-Time Faculty
A full-time faculty member is a benefits-eligible employee who is appointed for at least one
academic year in one of the regular, specialized (e.g., research and special service faculty) or
visiting ranks listed in the Faculty Code, devotes 100 percent effort to the duties of the position and
receives a salary through the university.
Note: The full-time faculty member classification also includes partial retirees as provided in the
Faculty Code.
Part-Time Faculty
A part-time faculty member is a benefits-eligible employee who is generally appointed for one
academic year and who devotes less than 100 percent effort to the duties of the position (with the
exception of a partial retiree, as described above).
Staff
Full-Time Staff
A full-time staff member is a benefits-eligible employee who is regularly scheduled to work at least
40 hours per week.
1
Part-Time Staff
A part-time staff member is a benefits-eligible employee who is regularly scheduled to work at
least 14 but less than 40 hours per week.
Note: The tuition remission benefit policy follows the university’s academic calendar when determining
semester start and end dates. To review dates visit https://www.gwu.edu/academic-calendar.
1 Benefits-eligible employees at the GW Biostatistics Center who work 35 or more hours per week are considered full-time
staff for the purpose of the tuition remission benefit.
THOSE WHO ARE
NOT ELIGIBLE
FOR TUITION
REMISSION
• Faculty appointed on
a temporary basis (one
semester or less) or
compensated on a per-
course basis
• Federal work study
• Individuals classified as
independent contractors
• Postdoc Scholars
• Student workers
• Temporary staff
EMPLOYMENT
CLASSIFICATIONS
If
you are unsure of your
employment classification,
contact Human Resources
Business Partner.
IF YOU AND YOUR
SPOUSE AND/OR
DEPENDENT(S) ARE
EMPLOYED BY GW
Benefits-eligible
employees and their
sponsored dependents are
not permitted to receive
dual coverage by
combining their own tuition
remission benefit coverage
with that of a spouse and/
or dependent child who is
also employed in a
benefits- eligible position
at GW. In such instances,
the greater benefit
coverage will apply.
For example: A husband
and wife are part-time
benefits-eligible
employees at GW and
share a college-age child.
The husband and wife
cannot combine their part-
time child tuition remission
benefits to equal full-time
coverage. The student can
have only one sponsor.
Postdoc Associates
Postdoctoral Associate is the title given to a postdoc who receives financial support in the form of
a salary, paid by GW payroll, that is typically funded by grants, contracts or departmental funds
secured by a faculty mentor.
On the following pages, you will find coverage details for yourself and your dependents based on
your employee classification as a full-time or part-time employee.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Eligibility
Dependents (Spouse/Domestic Partner/Child)
Dependent eligibility is reviewed at the beginning of each semester for which the dependent applies
for the benefit. In order to receive the benefit for a semester, the dependent must be eligible for the
full semester. For example, if a dependent reaches age 24 mid-semester and has not provided the
required verification timely, the benefit will be removed from the student’s account for that semester.
(See Important Notes
section below). The term “dependent” refers to spouses/domestic partners and
child dependents as defined below:
Spouse/Domestic Partner*
• Spouse with no legal separation or divorce in effect
• Common-law spouse
• Domestic partner with no dissolution in effect
*Documentation supporting relationship to employee is required.
Child - Must meet all of the following requirements:
1. Relationship Status: Child must be a natural child, stepchild, legally adopted child, child placed
for adoption or child for whom the employee or spouse/domestic partner is the legal guardian.
Documentation supporting child’s relationship to the employee is required.
2. Tax Dependent Status: Child must be a legal tax dependent of the employee. Tax dependent
status is defined by the Internal Revenue Service (IRS). To determine whether a child qualifies as a
tax dependent, please refer to the IRS Publication 501 at irs.gov.
3. Student Status: Child must be enrolled in a degree program at GW. A child enrolled in an
undergraduate degree program at another university may receive the tuition remission benefit for
summer courses taken at GW as a non-degree student.
4. If Pursuing a Graduate Degree**: If the dependent child used tuition remission benefits in an
undergraduate degree program at GW, he or she must have used less than eight semesters of
tuition remission benefits in that program to be eligible for the graduate degree benefit. Unused
semesters (the difference between eight and the number of covered undergraduate semesters)
may be used towards a graduate degree program.
Note: A course, credit or unit covered by the tuition remission benefit or the T
uition Exchange program will
constitute one full semester of coverage.
** Important Notes
• The maximum graduate degree benefit for a child dependent is eight semesters or until the dependent
no longer meets IRS definition of a tax dependent, whichever occurs first.
• For dependent children age 24 and older: A copy of pages 1 and 2 of the most recent tax return
(form 1040, with sensitive information redacted), from the dependent’s parent is required for proof of
dependent status. If the child was not a tax dependent in the previous tax year, please contact Benefits for
an alternative certification form.
• Should a dependent child be unable to matriculate in a degree program due to a documented disability,
please contact Benefits for further information.
*This is calculated by taking 8
semesters minus the
number of
semesters already started an/or
completed in an undergraduate
program.
• A GW employee with more
than 1 year of benefits-
eligible service has a
dependent who enrolls in GW
as an undergraduate the
first
semester of their Junior year.
• The employee uses the
Tuition Remission benefit for
their dependent for four
semesters of undergraduate
tuition.
• The same child dependent
would be eligible for four*
semesters of tuition remission
benefits for a graduate
degree at GW.
EXAMPLE OF USING
UNDERGRADUATE
AND GRADUATE
BENEFITS
TUITION REMISSION BENEFIT POLICYGW BENEFITS
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Full-Time Employee
Employee Coverage
Tuition remission coverage for courses taken by full-time employees, by program type, is described in the following chart.
Rates vary by program and location. To review current rates, please visit studentaccounts.gwu.edu/tuition.
For-Credit
Undergraduate Degree 100% of the cost of up to 6 credit hours each semester (fall, spring and summer); the benefit is calculated based on
the relevant undergraduate program rate and the registered credits per semester.
Graduate Degree
100% of the cost of up to 6 credit hours each semester (fall, spring and summer); the benefit is calculated based
on the per credit rate of the relevant program*.
Doctoral Degree
100% of the current main campus per credit graduate tuition rate. There are no per credit semester limits for
doctoral programs. Eligible for one doctoral degree. Please review page 6 for information about ineligible programs.
Non-Degree Courses 100% of the cost of up to 6 credit hours each semester (fall, spring and summer); the benefit is calculated based on
the relevant per credit hour non-degree tuition rate.
Certificate and
Certification Courses
100% of the cost of up to 6 credit hours each semester (fall, spring, summer); the benefit is calculated based on the
per credit rate of the relevant program
*.
Audited Courses Eligible for same coverage as undergraduate and graduate degrees. Subject to academic credit limits per degree
program provisions.
Non-Credit
Non-Credit Courses 100% of the cost of up to 2 courses each semester (fall, spring and summer); the benefit is calculated based on the
published fee for the selected course.
Unused Credits
Students who register for less than six credit hours in a semester
cannot apply unused credits as additional coverage for subsequent
semesters.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by the
credit hour.
University Awards and Tuition Remission
All university awards - including GW-funded scholarships, fellowships
and grants - cannot be accepted in conjunction with payments
received through the GW tuition remission benefit.
Exceptions may apply to students who meet eligibility for need-
based awards as determined by the Office of Student Financial
Assistance. Students should contact the Office of Student Financial
Assistance at (202) 994-6620 or fi[email protected] for further
information. Be sure to adequately disclose the GW tuition remission
benefit when applying for financial aid.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Full-Time Employee
Dependent Coverage
The level of tuition remission coverage for dependents of full-time employees is based on the employee’s hire date and full years of
benefits-eligible service. Percentage coverage is the same for all dependents; however, program eligibility varies between dependent
groups.The percentages listed below increase the first day of the semester beginning on or after the employee’s anniversary date. For
example, if an employee’s anniversary date is November 15, the increase will be effective with the start of spring semester.
Years of Employee’s Benefits-Eligible Service Benefit Coverage
Less than one year (first 12 months) Not eligible
1 - 3 years of service (more than 12 months) 75%
4 - 9 years of service (more than 48 months) 90%
10+ years of service (more than 120 months) 100%
Benefit Coverage and Program Eligibility by Student Type
Tuition remission eligibility and coverage for dependents of full-time employees, by program type, is described in the following charts
(no per credit semester limits). Tuition rates for all programs are available at studentaccounts.gwu.edu/tuition.
Child Dependent
For-Credit
Undergraduate Degree
The benefit coverage is based on the employee’s benefits-eligible years of service; the benefit is calculated based on
the relevant undergraduate program rate and the registered credits per semester. One undergraduate degree allowed
per eligible dependent.
Graduate Degree
The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published tuition rate for the program*. Eligible dependents receive coverage for a maximum of eight semesters,
unless the dependent received the Tuition Remission benefit towards an undergraduate degree. Please refer to page 6.
Non-Degree Courses
The benefit coverage is based on employees benefits-eligible years of service; the benefit is calculated based on the
per credit hour non-degree tuition rate.
Audited Courses
Eligible for the same coverage as undergraduate and graduate degrees. Subject to academic credit limits per degree
program provisions.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by the
credit hour.
TUITION REMISSION BENEFIT POLICYGW BENEFITS
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Spouse/Domestic Partner
For Credit
Undergraduate Degree The benefit coverage is based on the employee’s benefits-eligible years of service; the benefit is calculated based
on the undergraduate per credit hour rate or fixed tuition rate, depending on the program and amount of registered
credits per semester.
Graduate Degree The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published tuition rate for the program*.
Non-Degree Courses The benefit coverage is based on employees benefits-eligible years of service; the benefit is calculated based on the
per credit hour non-degree tuition rate.
Audited Courses Eligible for the same coverage as undergraduate and graduate degrees. Subject to academic credit limits per
program provisions.
Doctoral Degree
The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
per credit hour rate of the relevant doctoral program unless otherwise noted. Eligible for one doctoral degree. Please
visit
page 4 for information about ineligible programs.
Certificate and
Certification Courses
The benefit coverage is based on employee’s benefits-eligible years of service; The benefit is calculated based on the
published tuition for the program
*.
Non-Credit
Non-Credit Courses The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published fee for the selected course.
University Awards and Tuition Remission
All university awar
ds - including GW-funded scholarships, fellowships
and grants - cannot be accepted in conjunction with payments
received through the GW tuition remission benefit. Exceptions may
apply to students who meet eligibility for need-based awards as
determined by the Office of Student Financial Assistance. Students
should contact the Office of Student Financial Assistance at (202)
994-6620 or fi[email protected] for further information. Be sure to
disclose the GW tuition remission benefit when applying for financial
aid.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by the
credit hour.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Part-Time Employee
Employee Coverage
Tuition remission coverage for courses taken by part-time employees, by program type, is described in the following chart.
Note: To review rate details, please visit studentaccounts.gwu.edu/tuition.
For-Credit
Undergraduate Degree 100% of the cost of up to 3 credit hours each semester (fall, spring and summer) for the applicable program; the
benefit is calculated based on the relevant undergraduate program rate and the registered credits per semester.
Graduate Degree 100% of up to 3 credit hours each semester (fall, spring and summer); the benefit is calculated based on the per credit
rate of the relevant program*.
Doctoral Degree 100% of up to 3 credit hours; or, 50% of 4 or more credit hours including the first 3, each semester (fall, spring, and
summer). Eligible for one doctoral degree. There are no per credit semester limits for doctoral programs. Please
review page 6 for information about ineligible programs.
Non-Degree Courses 100% of up to 3 credit hours each semester (fall, spring and summer); the benefit is calculated based on the relevant
per credit non-degree tuition rate.
Certificate and
Certification Courses
100% of up to 3 credit hours each semester (fall, spring and summer); the benefit is calculated based on the per credit
rate of the relevant program
*.
Audited Courses Eligible for same coverage as undergraduate and graduate degrees. Subject to academic credit limits per program
provisions.
Non-Credit
Non-Credit Courses 100% of the cost of 1 non-credit course each semester (fall, spring and summer); the benefit is calculated based on
the published fee for the selected course.
Unused Credits
Students who register for less than three credit hours in a semester
cannot apply unused credits as additional coverage for subsequent
semesters.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by the
credit hour.
University Awards and Tuition Remission
All university awards - including GW-funded scholarships, fellowships
and grants - cannot be accepted in conjunction with payments
received through the GW tuition remission benefit plan.
Exceptions may apply to students who meet eligibility for need-
based awards as determined by the Office of Student Financial
Assistance. Students should contact the Office of Student Financial
Assistance at (202) 994-6620 or fi[email protected] for further
information. Be sure to disclose the GW tuition remission benefit
when applying for financial aid.
TUITION REMISSION BENEFIT POLICYGW BENEFITS
11
Part-Time Employee
Dependent Coverage
The level of tuition remission coverage for the dependent(s) of part-time employees is based on the employee’s hire date and full years
of benefits-eligible service. Percentage coverage is the same for all dependents; however, program eligibility varies between dependent
groups. The stated percentages below increase as of the first day of the semester beginning on or after the anniversary date. For example, if
an employee’s anniversary date is November 15, the increase will be effective with the spring semester.
Length of Employee’s Benefits-Eligible Service Benefit Coverage
Less than one year (first 12 months) Not eligible
1 - 3 years of service (more than 12 months) 37.5%
4 - 9 years of service (more than 48 months) 45%
10+ years of service (more than 120 months) 50%
Benefit Coverage and Program Eligibility by Student Type
Tuition remission eligibility and coverage for dependents of part-time employees, by program type, is described in the following charts
(no per credit semester limits). T
uition rates for all programs are available at studentaccounts.gwu.edu/tuition.
Child Dependent
For Credit
Undergraduate Degree
The benefit coverage is based on the employee’s benefits-eligible years of service and calculated based on the
undergraduate per credit hour rate or fixed tuition rate, depending on the program and amount of registered credits
per semester. One undergraduate degree allowed per eligible dependent.
Graduate Degree
The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published tuition rate for the program*. Eligible dependents receive coverage for a maximum of eight semesters,
unless the dependent received the Tuition Remission benefit towards an undergraduate degree. Please refer to page 6.
Non-Degree Courses
The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
current per credit hour non-degree tuition rate.
Audited Courses
Eligible for the same coverage as undergraduate and graduate degrees. Subject to academic credit limits per
program provisions.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by the credit hour.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Spouse/Domestic Partner
For Credit
Undergraduate Degree Percentage based on employee’s benefits-eligible years of service; the benefit coverage is calculated based on the
undergraduate per credit hour rate or fixed tuition rate, depending on the program and amount of registered credits
per semester.
Graduate Degree The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published tuition rate for the program*.
Non-Degree Courses The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
per credit hour non-degree tuition rate.
Audited Courses Eligible for same coverage as undergraduate and graduate degrees. Subject to academic credit limits per degree
program provisions.
Doctoral Degree
The benefit coverage is based on the employee’s benefits-eligible years of service; the benefit is calculated based
on the per credit hour rate of the relevant doctoral program unless otherwise noted. Eligible for one doctoral
degree.
lease visit page 4 for information about ineligible programs.
Certificate and
Certification Courses
The benefit coverage is based on employee’s benefits-eligible years of service; The benefit is calculated based on the
published tuition for the program.
Non-Credit
Non-Credit Courses The benefit coverage is based on employee’s benefits-eligible years of service; the benefit is calculated based on the
published fee for the selected course.
University Awards and Tuition Remission
All university awards - including GW-funded scholarships,
fellowships and grants - cannot be accepted in conjunction with
payments received through the GW tuition remission benefit plan.
Exceptions may apply to students who meet eligibility for need-
based awards as determined by the Office of Student Financial
Assistance. Students should contact the Office of Student Financial
Assistance at (202) 994-6620 or fi[email protected] for further
information. Be sure to disclose the GW tuition remission benefit
when applying for financial aid.
*Graduate-level programs may use an open enrollment/deceleration rate if they do not bill by
the credit hour.
TUITION REMISSION BENEFIT POLICYGW BENEFITS
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Tax Obligation
The value of the tuition remission benefit may be taxable at the federal and/or state level. A number of factors determine tax withholdings,
including the type of degree being pursued and whether the benefit is used for the employee or the employee’s dependent(s). We
recommend that you consult with a tax advisor to determine the impact on your income and plan accordingly for any additional tax
withholding before financially committing to your program.
Undergraduate Benefit
Undergraduate tuition benefits are generally exempt from tax withholdings (i.e. federal, state, Medicare and social security) for employees
and their dependents (exceptions are noted below).
Undergraduate tuition remission benefits are subject to federal tax withholding when utilized for:
1. a same sex spouse (if residing in a state that does not currently recognize same sex marriage);
2. a domestic partner; and
3. the children and tax dependents of (1) or (2).
4. An undergraduate course taken by the employee while enrolled in a graduate or doctoral degree program.
Graduate and Doctoral Benefit
Employee
The IRS allows up to $5,250 for graduate-level courses to be tax exempt per calendar year.
1
Tuition remission benefits received in excess of
$5,250 are included in gross wages and are taxable (i.e. Federal, State, Social Security and Medicare taxes).
If the course is job related, employees can submit a graduate course certification to request tax exemption. Each course is evaluated for tax
exemption on an individual basis. Please visit page 14 for more information or visit the Benefits website.
Spouse/Domestic Partner/Child Dependent
2
The tuition remission benefit amount is considered taxable income when it’s used for graduate-level courses taken by an employee’s
spouse/domestic partner and/or dependent child
2
and for doctoral-level courses taken by an employee’s spouse/domestic partner.
The full amount of the tuition remission benefit is included in the employee’s gross wages and is subject to tax withholding. The amount of
withholdings is based on the benefit amount received within the given semester.
Taxable Benefit and Unpaid Status
Active employees who are on unpaid leave and receiving taxable tuition remission benefits are required to make payment arrangements
by contacting Benefits at (571) 553-8249 or [email protected].
How Are Taxes Withheld From My Paycheck
Taxes are withheld from the employee’s paycheck during the same semester in which the course(s) is taken. The actual amount
withheld from each paycheck may vary.
We recommend that you consult with a tax advisor to determine the impact on your income and plan accordingly for any additional tax
withholding before financially committing to your program.
If the appropriate tax withholdings are not made, it is the employee’s responsibility to contact Benefits at (571) 553-8382 or tuition@
gwu.edu
.
1 Not applicable to spouse/domestic partner or dependent child tuition remission benefits for graduate- or doctoral-level
programs.
2 Child dependents are not eligible for doctoral programs. Please refer to page 6 for details.
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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How to
Apply
Instructions: Tuition Remission Online Application
Online tuition remission applications must be submitted by the employee for each semester that the employee, spouse/domestic partner
and/or dependent child is enrolled in courses. Students must already be enrolled in courses prior to the employee completing the online
tuition remission application. Please note the tuition remission application deadlines on page 15.
STEP 1: Visit benefits.gwu.edu/tuition-remission and select “Tuition Remission Application.”
STEP 2: Log into GWeb. Enter your email and password.
STEP 3: Click on Employee Information.
STEP 4: Click on Tuition Remission Application.
STEP 5: From the “Benefit is for:” dropdown menu, select the person for whom you are submitting the application (“Self” or “Other” if
applying for spouse or dependent child). Enter the relevant GWID in the Student’s GWID: box. After reviewing all agreement
language, check the “I accept” box and click Submit Changes.
If you receive a successful submission message, your online application has been approved. If you receive an error message, please contact
Benefits at [email protected].
Instructions: Graduate Course Online Certification for Tax Exemption
The online graduate course certification process is available only to employees of the university who are requesting tax exemption for job-
related graduate courses. Employees must submit an online graduate course certification form for each course, every semester, and should
consult their supervisors before requesting tax exemption for job-related courses. Please note the graduate course certification deadlines
on page 15.
STEP 1: Visit benefits.gwu.edu/tuition-remission and select “Graduate Course Certification.”
STEP 2: Click on the Graduate Course Certification for Tax Exemption button to complete the graduate course certification form.
STEP 3: Enter your NetID and password to log in.
STEP 4: Complete all required fields (marked *) and attach all required documents. Please note: Attached file formats should be MS
Word, MS Excel, Text or PDF. Do not include any special characters in the file names. After reviewing all agreement language,
check the I Agree to the Above box, enter your Employee Initials and click Submit.
If you receive a successful submission message, your online tax exemption request will be forwarded to the next level reviewer. If you
receive an error message, please contact Benefits at [email protected].
Please note: It is the employee’s responsibility to ensure his/her manager reviews and provides approval via the online portal by
the designated deadline.
TUITION REMISSION BENEFIT POLICYGW BENEFITS
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Deadlines
Tuition Remission Online Application
T
uition remission applications must be submitted for each semester that you and/or your spouse/dependent children are enrolled
in classes. The application is available at benefits.gwu.edu/tuition-remission. Please note the deadlines below:
Semester Application System Opens Application System Closes
Fall July 6 October 1
Spring November 15 February 1
Summer April 14 June 15
Payment is due by the first day of the university semester as published in the Academic Calendar. If you apply for the tuition r
emission
benefit after that date you may be subject to late fees or other penalties.
Graduate Course Online Certification for Tax Exemption
Employees who wish to have graduate courses considered for job-related tax exemption must submit a graduate course certification
for each course, every semester. To submit your certification visit benefits.gwu.edu/tuition-remission.
Please note the deadlines below:
Semester Certification System Opens Certification System Closes
Fall
July 6
August 17
Spring October 3 January 5
Summer April 14 May 11
Note: If a tuition application or certification deadline (as noted above), falls on a weekend, the deadline will be extended to the following
Monday.
Adding and Dropping
Courses/Withdrawals
If a student adds or drops a course while utilizing the tuition remission benefit, the benefit will adjust accordingly. At no time will the
adjusted benefit be issued to the student as a refund or credit for a subsequent semester.
For more information regarding on- and off-campus registration adjustment, including withdrawals, please visit registrar.gwu.edu. Navigate
to the Registration menu and select “Withdrawals & Refunds.”
GW BENEFITSTUITION REMISSION BENEFIT POLICY
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Employment Status
Changes and Loss
of Eligibility
Employment Status Changes
Tuition remission benefit coverage adjustments resulting from a change in employment status, benefits-eligibility, or position are effective
the semester following the effective date of the change; changes coincident with the semester start date are effective on the semester start
date. Please see examples below:
EXAMPLE 1: Employee transfers from a benefits-eligible part-time
position to a benefits-eligible full-time position at GW on March
1 (during the spring semester). Part-time benefit coverage will
continue for the duration of the spring semester, and full-time benefit
coverage will become effective at the start of the summer semester.
EXAMPLE 2: Employee transfers from a temporary position
(benefits-ineligible) to a benefits-eligible full-time position at GW
on October 1 (during fall semester). Full-time benefit coverage will
become effective at the start of the spring semester.
EXAMPLE 3: Employee transfers from a bene
fits-eligible to a
benefits-ineligible position on April 15 (during spring semester)
while receiving the tuition remission benefit for spring semester. The
benefit coverage will continue through the end of the current spring
semester.
EXAMPLE 4: An employee is hired on September 1 in a full-
time benefits-eligible position. The academic fall semester
officially begins on August 26, while the course of interest begins
on September 30. The employee is ineligible to use the tuition
remission benefit since their hire date falls after the start of the
academic semester (see Academic Calendar).
Termination
When leaving the university, it’s important to understand the impact on the tuition remission benefit.
Tuition remission benefits end and will be pro-rated based on the date that the employee separates from service at the university.
Spring and Fall Semesters
If an employee separates from the university while utilizing the tuition remission benefit during the spring and fall semesters, the benefit
will be pro-rated and the employee will be billed by the Student Accounts Office for the balance. The prorated amount is the difference
between the last date of employment and the last day of the University’s final exam period (see Academic Calendar), not the last day of
class(es).
Summer Semester
If an employee separates from the university while utilizing the tuition remission benefit during the semester, the benefit will be pro-rated
and the employee will be billed by the Student Accounts Office for the balance. The prorated amount is based on the percentage of
academic period completed while employed. Benefits are prorated by individual sessions, not by semester.
If you have questions about a pro-rated tuition remission benefit, please contact Student Accounts at (202) 994-7350 or [email protected].
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Leave of Absence
Active employees on a leave of absence will continue to be eligible for tuition remission benefits for themselves as well as for their
spouses/domestic partners and eligible dependent children, for the duration of the leave.
Note: Please review the Tax Obligation section on page 13 for information regarding taxable tuition payment during unpaid leaves of
absence.
Long-Term Disability Recipients
Employees who were approved for long-term disability (LTD) prior to separation from the university will continue to be eligible for tuition
remission benefits for themselves, as well as for their spouses and eligible dependent children, for the duration of the approved LTD.
• If LTD was approved on or after June 1, 2017:
When calculating the level of tuition remission benefits available, consideration is given only
to the length of time the LTD recipient was an active, benefits-eligible employee.
• If LTD was approved before June 1, 2017: When calculating the level of tuition remission benefits available, consideration is given to the
overall years of service (including years of time as an LTD recipient as well as years of time as an active, benefits-eligible employee)
Note: Tuition remission benefits received for graduate and doctoral programs on behalf of the LTD recipient, or the LTD recipient’s spouse or
dependent children, are taxable and will be reported to the IRS. LTD recipients will receive a W-2 statement. Tuition remission benefits
received for undergraduate programs are not taxable.
Rehired Employees
Employees rehired within one year (365 days) of the date of their separation from service at the university or loss of eligibility from a
benefits eligible position will retain accrued service credit.
There is no prior service credit for employees with one or more years (more than 365 days) between their separation of service from the
university and loss of eligibility or rehire.
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Retirement/Retirees
The retiree tuition remission benefit is based on years of benefits-eligible service. The benefit is available to retirees who meet one of the
following requirements on the date of their retirement from the university:
• Age 65;
• Age 60 with a minimum of ten (10) years of continuous full-time or equivalent benefits-eligible service; or,
• Age 55 with a minimum of twenty (20) years of continuous full-time or equivalent benefits-eligible service;
More information about retirement benefits, including eligibility is available on the Benefits website.
Retiree With Less Than 10 Full Years of Continuous or Equivalent Benefits-Eligible Service¹
Employees with less than 10 years of benefits eligible service are eligible for continued tuition remission benefits upon retirement.
The benefit will continue for the retiree’s spouse and eligible dependent children, if they were receiving the benefit at the time of the
employee’s retirement.
Retiree With More Than 10 Full Years of Continuous (or Equivalent) Benefits-Eligible Service¹
Employees with 10 or more years of benefits-eligible service are eligible for continued tuition remission benefits upon retirement. The
retiree’s spouse and eligible dependent children are also eligible for tuition remission benefits, regardless of whether or not they were
receiving the benefit at the time of the employee’s retirement. Dependents acquired through marriage, domestic partnership, adoption or
guardianship subsequent to the retirement date are not eligible for tuition remission benefits.
The scope of tuition remission benefits is determined by the employee’s employment status at the time of retirement:
• Full-time employee coverage for prior full-time employment, same as
full-time employee.
• Full-time spouse coverage for prior full-time employment, same as
full-time spouse.
• Full-time dependent child coverage for prior full-time employment,
same as full-time dependent child.
• Part-time employee coverage for prior part-time employment, same as
part-time employee.
• Part-time spouse coverage for prior part-time employment, same as
part-time spouse.
• Part-time dependent child coverage for prior part-time employment,
same as part-time dependent child.
¹For example, four years of part-time work on a 50% schedule would equal two years of full-time service
Note: Tuition remission benefits received for graduate and doctoral programs on behalf of the retiree, or the retiree’s spouse or dependent
children, are taxable and will be reported to the IRS. Retirees will receive a W-2 statement. Tuition remission benefits received for
undergraduate programs are not taxable.
Surviving Spouses and Dependent Children
Surviving spouses and dependent children of deceased employees and retirees are eligible for tuition remission benefits if the employee
was otherwise eligible for tuition remission benefits at the time of death. Surviving children must meet the definition of eligible dependents
as described on page 5. For more information, please contact Benefits at (571) 553-8382 or [email protected].
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Glossary
CERTIFICATE: Documented completion of a course or series
of courses with a specific focus. Certificates are awarded by an
educational program or institution, and demonstrate knowledge
with no ongoing requirements.
DEPENDENT (OR TAX DEPENDENT): Child eligible for tuition
remission benefits * including a natural child, stepchild, legally
adopted child, child placed for adoption or child for whom the
employee or his or her spouse is the legal guardian. Dependent
status is defined by the Internal Revenue Service (IRS). To
determine whether a child qualifies as a dependent please refer to
the IRS Publication 501: www.irs.gov.
* Documentation supporting relationship to employee is required.
DOMESTIC PARTNER: Person in a registered Domestic
Partnership or Declaration of Domestic Partnership (including,
but not limited to, are unmarried and unrelated, share a
common residence, and have been emotionally and financially
interdependent for at least the past six months).
DUAL COVERAGE: The act of combining the individual benefit
coverage of two related, benefits-eligible employees to provide
a greater level of coverage to one family member. An employee
eligible for tuition remission benefits at GW is not permitted to
combine his or her own benefit coverage with that of a spouse
or dependent child who is also employed in a benefits eligible
position at GW. In such instances, the greater benefit coverage will
apply.
DOCTORAL DEGREE: The highest level of academic degree.
Students typically begin the doctoral degree program either
immediately following, or within a few years of receiving, a master’s
degree. Some programs may allow a combined curriculum for a
dual degree at the master’s/doctoral level.
GRADUATE DEGREE: Master’s degree program in a specialized
field of study. Graduate students are required to complete an
undergraduate program prior to admission; however, some
programs may allow a combined curriculum for a dual degree at
the undergraduate/master’s and master’s/doctoral levels.
NON-CREDIT COURSE: Course(s) with no academic credit; some
non-credit courses may provide educational units applicable to a
certificate or certification program.
NON-DEGREE COURSE: Courses that are either non-applicable to
a degree program or are taken solely for personal development or
interest without being enrolled in a degree-seeking program.
SEMESTER: Defined period in an academic year.
Note: For tuition remission benefit purposes, courses taken during
the summer session(s) constitute one semester. For example, if a
student takes one course during summer session one, and another
course during summer session two, this constitutes one semester.
If a student takes one course during summer session one only, this
also constitutes one semester.
SPOUSE: Includes a spouse (same or opposite sex) with no legal
separation or divorce in effect; common-law spouse*; and domestic
partner* (same or opposite sex), with no dissolution in effect.
* Documentation supporting relationship to employee is required.
UNDERGRADUATE DEGREE: A diploma issued to a student
by a college or university following successful completion of an
undergraduate program. Undergraduate degrees are often referred
to as bachelor’s or baccalaureate degrees, with designations
including Bachelor of Arts (B.A.), Bachelor of Science (B.S.) and
Bachelor of Fine Arts (B.F.A.).
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Contact
Information
Who to Call Contact Information
Admissions
Office of Undergraduate Admissions
(Undergraduate Degree Seeking)
(202) 994-6040
undergraduate.admissions.gwu.edu
[email protected]
Graduate Enrollment Management
(Graduate Degree Seeking)
(202) 994-5984
graduate.admissions.gwu.edu
[email protected]
Office of Non-Degree Students
(Non-Degree)
(202) 994-1972
nondegree.gwu.edu
[email protected]
Student Accounts/Tuition Billing
For information regarding student account billing information, including adjustments.
Student Accounts Office
(202) 994-7350
studentaccounts.gwu.edu
[email protected]
Student Financial Assistance/Awards
For information on financial aid—including grants, scholarships and other award offerings—as well as information regarding financial awards that
are either reduced or voided due to acceptance of the tuition remission credit.
Office of Student Financial Assistance
202) 994-6620
financialaid.gwu.edu
fi[email protected]
Registration - Add/Drop Courses
For information regarding on how to register for classes online and add/drop classes
Office of the Registrar
(202) 994-994-4900
registr[email protected]
registrar.gwu.edu
Tuition Remission Benefits and Taxable Tuition
For information regarding the tuition remission benefit, eligibility and tax withholdings associated with taxable tuition.
GW Benefits
(571) 553-8382
benefits.gwu.edu
[email protected]
Federal (W-4) and State Tax Withholdings/Paycheck
For information regarding federal and state tax withholdings, and other paycheck-related matters.
Payroll Services
(571) 553-4277
payroll.gwu.edu
[email protected]