Education Benefits

Regular Employees are eligible for a 100% Tuition Waiver immediately for undergraduate and most graduate level credit-bearing courses and eligible classes through RIT's Academic Success Center and English Language Center.

Verified Family Members are eligible for Tuition Waiver for credit-bearing courses, based on your employee work classification and your years (or terms) of service with RIT. Eligible family members of regular employees (not adjunct employees) are also eligible for classes through RIT’s Academic Success Center and English Language Center. Eligible family members include your spouse or domestic partner and eligible children. Full details for child eligibility can be found in the Family Members section of the Education Benefits Summary Plan Description.

Adjunct employees are immediately eligible for a Tuition Waiver in semesters in which you work as outlined below, on up to 12 credit hours per term, as well as eligible classes you take through RIT’s Academic Success Center and English Language Center.

**The only Education Benefit that Adjunct Faculty and Staff, Retirees, Retiree Spouses, and Surviving Spouses/Partners are eligible for is Tuition Waiver.

Regular Employees

Tuition Waiver is automatic for undergraduate credit courses taken at RIT upon enrollment and there is no application required. Graduate-level courses taken at RIT are taxable and require an additional step. See Taxability.

Family Members

Tuition Waiver for eligible family members of regular employees is automatic for credit courses taken at RIT after you complete and submit on an annual basis (academic year) in Oracle Employee Self-Service. Go to My Benefit and Compensation Information and click on My Family Member Tuition Waiver.

See Helpful Links below for step-by-step instructions. 

Adjunct Employees

You must complete the Tuition Waiver for Adjuncts and their eligible family members Service Request each semester you will use the benefit at RIT.

For eligible courses taken through the Academic Success Center or the English Language Center, complete the Tuition Waiver for classes through ASC or ELC for Regular Employees and eligible family members Service Request.

All eligible employees must complete the applicable process/form (below) for each course with a taxable Tuition Waiver, and pay the tax bill to RIT, no later than the last date of Drop/Add for that semester.

• Regular Employees: My Graduate Course Tax Waiver Request in Oracle Employee Self-Service
• Adjuncts: Job-Related Verification Form/Tuition Waiver for Adjunct Employees Service Request

• Generally, Tuition Waiver for undergraduate courses is tax-free. However, there are situations when Tuition Waiver for an undergraduate course would be taxable, including the following:
  • An undergraduate Tuition Waiver for your child who is not your tax dependent would be taxable to you.
  • An undergraduate Tuition Waiver for your domestic partner would be taxable to you.
• Generally, all Tuition Waivers for graduate courses that you and your eligible family members take are taxable, except as described in the Taxability section of the Education Benefits SPD.
  • If you or your eligible family member are enrolled as an undergraduate student and take an graduate class that does not count toward the undergraduate degree, the Tuition Waiver for the graduate class will be taxable to you.
  • If the family member takes a graduate course that counts toward the undergraduate degree in a dual degree program, the Tuition Waiver for that course would not be taxable.
  • Regular Employees enrolled in a graduate course that is considered taxable must complete the online My Graduate Course Tax Waiver Request in Oracle Employee Self-Service no later than the Drop/Add date. You must complete this process for each course with a taxable Tuition Waiver.
• If the eligible family member of an employee whose adjusted date of hire is before January 1, 2006 is enrolled in an accelerated undergraduate/graduate dual degree program (BS/MS), when the enrollment status and tuition changes to graduate, the Tuition Waiver for graduate courses would be taxable.
• Adjunct employees who receive a waiver for a course that is considered taxable must complete the Job-Related Verification Form/Tuition Waiver for Adjunct Employee Service Request. You must complete a Service Request for each course with a taxable Tuition Waiver.

There are two ways that an employee’s taxable Tuition Waiver can be considered tax-free (these rules do not apply for family members):

1. If the course is considered job-related, the Tuition Waiver can be provided tax-free. The IRS defines a job-related course as one needed to maintain or improve an employee's current RIT job skills. A course is not job-related if it serves to meet the minimum requirements of the RIT job or is part of a program of study qualifying an individual for a new profession.
2. Under federal law, regular and adjunct employees can receive $5,250 per calendar year in graduate educational assistance on a tax-free basis. RIT provides this tax-free benefit under RIT’s Educational Assistance Program.

Billing for Taxes

If the Tuition Waiver is taxable, you will receive a bill from the Payroll Office for the tax amount due. The tax amount includes federal, FICA, and state taxes, and is approximately 40% (can vary based on changes in the tax tables). You must pay the amount billed promptly upon receipt. If you do not pay by the due date, neither you nor your eligible family members will be able to register for future terms.

Tuition Waiver Exclusions

There are programs where Tuition Waiver does not apply or is adjusted:

• Executive MBA program
• Master of Architecture Degree
• edX courses (eligible employees may be eligible for reimbursement under RIT’s Tuition Assistance Plan)
• PhD courses - no Tuition Waiver for family members and a 50% Tuition Waiver for employees, if the employee is matriculated in the PhD program and if the course taken is job-related (as defined by the IRS)
• Study Abroad Programs: No standard Tuition Waiver; payment for study abroad is described below (for more information about study abroad, contact RIT’s Education Abroad Office)
  • Affiliate Programs (e.g., CIEE, CIS Abroad): The student will be billed at the published rate of the affiliate university/organization.
  • RIT Global Campus Direct Enroll Programs (e.g., RIT Croatia, RIT Dubai, RIT Kosovo): The student will be billed at the published tuition rate of the global campus.
  • RIT faculty-led programs (not summer): Standard RIT Tuition Waiver applies.
  • RIT faculty-led programs (summer): No Tuition Waiver because all students already pay a discounted tuition rate to participate.
  • Study Abroad Exchange Programs: Standard RIT Tuition Waiver applies.
  • No Tuition Waiver for program fees, housing fees or out-of-pocket expenses.
• If a family member of an employee with an adjusted date of hire of January 1, 2006 or later is enrolled in an accelerated undergraduate/graduate dual degree program, the Tuition Waiver will be available only when the student is enrolled as an undergraduate student. Once the enrollment status and tuition changes to graduate, there would be no further Tuition Waiver benefit, even for undergraduate classes.

Regular full-time and part-time employees who are scheduled to work 750 or more hours per year are eligible for the Tuition Assistance program for job-related credit bearing courses taken at accredited colleges and universities or online edX offerings. Courses taken through RIT’s Center for Professional Development (CPD) are also considered eligible courses.

Semesters, for purposes of this benefit, are defined as:

1. September - December 
2. January - April
3. May - August

For courses taken at accredited colleges/universities or edX - reimbursement is for up to $750 per semester or the net tuition bill if less than $750 - this does not include fees, books or course materials. The annual maximum benefit would be $2,250.

The reimbursement for a CPD courses is up to $250 per course - with a maximum of two courses per academic year, subject to supervisor’s approval.

To apply, complete a Tuition Assistance application. For questions regarding this application, please contact the RIT Service Center.

Once your application has been submitted for processing, Human Resources will confirm that the course is job-related with your manager.

Tuition Assistance applications must be received no later than June 1 of the academic year for which reimbursement is being requested. For example, a form for Fall (2024/25), Spring (2025) and Summer (2025) is due no later than June 1, 2025.

Applications received after the deadline will not be processed.

Tuition Assistance reimbursements are not subject to tax.

The Tuition Exchange (TE) benefit is a scholarship benefit for eligible children of regular employees as follows:

• Regular full-time employees with at least five (5) years of regular full-time service on or before the day after Labor Day (Tuesday) in the September of the academic year for which the TE application is made.
• Regular part-time employees with at least ten (10) years of qualifying regular part-time service on or before the day after Labor Day (Tuesday) in the September of the academic year for which TE application is made.

Initial Application (for incoming freshman or returning student who did not previously receive a Tuition Exchange scholarship.)

IMPORTANT: It is important to ensure all three steps are completed before each school’s deadline.

• Your child applies for admission to each school according to their requirements and deadlines.
• You complete the Tuition Exchange Application and Recertification along with proof of eligibility and/or tax dependent status.
• Your child completes the EZ-App at www.tuitionexchange.org for each participating school they are considering attending . Once submitted, The Tuition Exchange will request certification from RIT Human Resources.

Annual Re-certification (to be completed in the spring for the upcoming academic year)

• You complete the Tuition Exchange Application and Recertification along with proof of eligibility and/or tax dependent status.

Make sure you apply for admission and Tuition Exchange (TE) by each school's deadline – these deadlines do vary from school to school. Therefore, we recommend you apply for TE no later than December 1 of the calendar year prior to attending the school(s).

You should also complete and submit to RIT Human Resources the Tuition Exchange Application and Recertification form by January 31 each year to recertify the TE benefit for the upcoming academic year.

Generally, Tuition Exchange (TE) Scholarships are not taxable. However, there are certain cases according to the Internal Revenue Code when the TE Scholarship will be treated as taxable income to you, including the following:

1. Your child not reported on your or your ex-spouse’s (child’s other parent) tax return;
2. Your spouse’s child (your step-child) is not reported on your spouse’s tax return; or
3. Your domestic partner’s child is not reported on your tax return.

There may be other circumstances in which a TE Scholarship is taxable; you should check with your own tax advisor for your personal situation. If the TE Scholarship is taxable, the RIT Payroll Office will send you an invoice for the taxes you owe and you must pay RIT; your Form W-2 will be adjusted to include additional income for the TE Scholarship and taxes paid.

You will be billed two times during the academic year, with each bill for one-half of the full annual amount

If you do not pay the required taxes, your children will not be certified for future Tuition Exchange benefits until you pay the taxes owed.

Tuition Scholarships are available for all accredited colleges and universities, including state schools and community colleges. Your child cannot receive both Tuition Exchange and Tuition Scholarship. The Tuition Scholarship reimburses up to $750 per semester, or $1,500 annual maximum. Tuition Scholarships are for full-time undergraduate study during the regular academic year (fall & spring semesters - not summer semester.)

Tuition Scholarship is for eligible children of regular employees as follows:

• Regular full-time employees with at least five (5) years of regular full-time service prior to the semester for which reimbursement is requested.
• Regular part-time employees with at least ten (10) years of qualifying regular part-time service prior to the semester for which reimbursement is requested. A year of qualifying regular part-time service is a year in which the employee is scheduled to work at least 750 hours. Each year of qualifying part-time or extended part-time service (an employee work classification that existed prior to July 1, 2017) counts as an eligible year of service for this purpose.
  • Previous regular qualifying part-time service can be counted as one-half a year toward the five (5) year full-time service requirement.

To apply for Tuition Scholarship, complete an Application for Tuition Scholarship Service Request, for each semester your eligible child is attending full time and is not receiving Tuition Exchange.

Applications for reimbursement must be received in RIT Human Resources by June 1 of the academic year for which reimbursement is being requested. For example, for the Fall 2023 and Spring 2024 semesters, the form must be received no later than June 1, 2024. For the upcoming semester of Fall 2024, the form must be received no later than June 1, 2025.

Applications received after this deadline will not be processed.

Generally, Tuition Scholarships are not taxable. However, there are certain cases according to the Internal Revenue Code when the Tuition Scholarship will be treated as taxable income to you. The scholarship would be taxable if the child:

• is your child and is not reported on your or your ex-spouse’s (child’s other parent) tax return;
• is your spouse’s child (your step-child) and is not reported on your spouse’s tax return; or
• is your domestic partner’s child who is not reported on your tax return.

If it is a taxable reimbursement, the payment will be taxable, subject to tax withholding, and will be part of your taxable earnings reported on Form W-2.