Tuition remission is an important benefit available for regular and contingent II staff, faculty, and retirees (including spouses and dependent children) of the constituent institutions and components of the University System of Maryland (USM). It also provides a significant development tool for staff and faculty as you seek to enhance your own career skills and marketability.
Tuition Remission and Fee Update:
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Step 1: Tuition Remission Eligibility
Determine your eligibility for tuition remission.
The specifics of the benefit vary for you, your spouse, or your dependents and are determined by when you were hired. See Tuition Remission Details.
The following restrictions apply:
- Applicants must be admissible to the desired institution and program.
- Students must pay mandatory fees.
- Certain programs are not included.
- Spouses and dependent children are subject to institutional enrollment limitations (caps).
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Step 2: Choose the Institution and Degree Program
Follow the entrance requirements of the institution and degree program you are interested in pursuing.
Each institution and degree program has its own entrance requirements and admissions procedures. These must be adhered to and this process operates independently of the Office of Human Resources.
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Step 3: Register for classes!
Contact the institution you will be attending to register for classes.
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Step 4: Apply for Tuition Remission
Complete the tuition remission application online by using the new USM Tuition Remission System. Apply by logging in to the USM Tuition Remission System and selecting UBalt as your institution of employment. Enter your UBalt NetID and Password.
Please note: Employees applying for a dependent child/spouse will need the Student ID of the USM institution they attend.
Retirees or employees applying to Morgan State University, Baltimore City Community College, or St. Mary's College of Maryland, will continue to use the paper form: Tuition Remission Form and Affidavit
For tuition remission questions, contact hr@ubalt.edu
For password issues, contact OTS at 6262 or callcenter@ubalt.edu
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Step 5: Determine the Tax Implications
Those who decide to take advantage of the tuition remission benefits should familiarize themselves with the potential tax liability associated with the value of tuition remission. See USM Tuition Remission Tax Chart.
If your graduate tuition remission is taxable and the tuition value exceeds the IRS calendar year limit after the remission has been processed, you will receive a notice from the UBalt Office of the Comptroller of any tax liability due for that semester.
Your tax liability will be spread over a set number of pay periods and will be deducted from your paycheck at a rate of:
Federal income tax: 25%
State income tax: employee's current rateFICA: approximately 7.65%
Example:
Tuition remitted = $7,000 for the calendar year
Amount more than the IRS limit = $7,000-$5,250 = $1,750Taxable amount = $1,750
In this example, the taxable amount ($1,750) would be added to the employee's taxable income for the calendar year, thereby increasing his or her annual tax liability. -
Step 6: Supervisor Approval
Supervisors will receive email notification if a direct report indicates that their graduate tuition remission is non taxable and must specify whether the application meets the IRS guidelines for non-taxable Tuition Remission per the USM tax chart.
If an employee indicates that a course may conflict with work schedule, an email notification is sent to their Supervisor to approve or deny the application.
Tuition Remission Details
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Employment Date of Employee or Retiree is prior to 1/1/90
Full-Time Active Employee - May register for up to 8 credits per semester and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. Some schools may limit the number of credits during the summer session. The benefit is offered immediately upon hire for you to use at the start of the next semester.
Part-Time Active Employee - May register and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. The amount of tuition remission is based upon the percentage of time worked.
Spouse/Dependent - If you are a spouse or dependent of a full-time active employee, you may receive 100% tuition remission for courses at BOTH the undergraduate and graduate level, at ANY institution in the UM System. If you are a spouse or dependent of a part-time active employee who works 50%, you may receive tuition remission for courses at BOTH the undergraduate and graduate level, at ANY institution in the System. The amount of the tuition remission is based upon the percentage of time worked. Morgan, St. Mary’s College of Maryland, and Baltimore City Community College are included for employee's dependent child(ren). Beginning Fall 2014, dependent children will receive 50% tuition remission at St. Mary's for the freshman through senior years. Spouses may not enroll at Morgan, St. Mary's or BCCC.
Retiree - If you were employed full-time, you may register for up to 8 credits per semester and receive tuition remission at ANY institution in the System. - If you were employed in a part-time capacity at least 50%, the benefits are the same as full-time, except the tuition remission will be prorated based upon the percentage of time worked. Benefits are also available for a retiree’s spouse or dependent children. However, no benefits are offered to retirees whose service began before 1/1/90 at St. Mary’s College of Maryland. -
Employment Date of Employee or Retiree is on 1/1/90 thru 6/30/92
Full-Time Active Employee - May register for up to 8 credits per semester and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. Some schools may limit the number of credits during the summer session. The benefit is offered immediately upon hire for you to use at the start of the next semester.
Part-Time Active Employee - May register and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. The amount of tuition remission is based upon the percentage of time worked.
Spouse/Dependent - If spouse or dependent of full-time employee, you may receive 100% tuition remission for courses toward the first undergraduate degree ONLY. Since UBalt is an upper-level institution*, spouses and dependents shall receive 100% tuition at any institution in the UM System for the freshman and sophomore years ONLY. In order for the tuition remission to continue in the junior and senior years, courses must be taken at the University of Baltimore. The spouse/dependent child may enroll at another USM institution and receive 50% tuition remission. Tuition remission will not apply to courses registered for at the graduate or post-baccalaureate level. If spouse or dependent of employee who works at least 50%, the benefits are the same as for full-time spouse or dependent, but are prorated according to the percentage of time worked. Morgan, St. Mary's College of Maryland and Baltimore City Community College are included for employee's dependent child(ren). Beginning Fall 2014, dependent children will receive 50% tuition remission at St. Mary's for the freshman through senior years. Spouses may not enroll at Morgan, St. Mary's or BCCC.
Retiree - If you were employed full-time, you may register for up to 8 credits per semester and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. If you were employed in a part-time capacity at least 50%, the benefits are the same as full-time, except the tuition remission will be prorated based upon the percentage of time worked.
*University of Baltimore began admitting freshman in 2007. The USM tuition remission policy stated here remains in effect.
Note 1 The term "child" for purposes of this policy, shall include a son, daughter, stepson, stepdaughter, legally adopted son, and legally adopted daughter. A "dependent child" is a child who is "financially dependent," as that term is defined by the Internal Revenue Service. Employees/retirees shall be required to provide proof of dependency, if requested.
Note 2 Benefits are allowed to employees and retirees who work at least 50%. Spouses and dependents are eligible for benefits if the related employee or retiree worked at least 50%. NO BENEFITS ARE AVAILABLE OTHERWISE. A tuition remission form must be completed each semester. No tuition remission forms will be processed after fees are due and payable.
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Employment Date of Employee or Retiree Began on July 1, 1992 or Later
Full-Time Active Employee - May register for up to 8 credits per semester and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. Some schools may limit the number of credits during the summer session. The benefit is offered immediately upon hire for you to use at the start of the next semester.
Part-Time Active Employee - May register and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. The amount of tuition remission is based upon the percentage of time worked.
Spouse/Dependent - Tuition benefits shall be available only after the active full-time or part-time (50%) employee has been in university service for two years prior to the anticipated date of registration for course work. If spouse or dependent of full-time employee, you may receive 100% tuition remission for courses toward the first undergraduate degree ONLY. Since UBalt is an upper-level institution*, spouses and dependents shall receive 100% tuition at any institution in the UM System for the freshman and sophomore years ONLY. In order for the tuition remission to continue in the junior and senior years, courses must be taken at the University of Baltimore. The spouse/dependent child may enroll at another USM institution and receive 50% tuition remission. Tuition remission will not apply to courses registered for at the graduate or post-baccalaureate level. If spouse or dependent of employee who works at least 50%, the benefits are the same as for full-time spouse or dependent, but are prorated according to the percentage of time worked. Morgan, St. Mary's College of Maryland and Baltimore City Community College are included for employee's dependent child(ren). Beginning Fall 2014, dependent children will receive 50% tuition remission at St. Mary's for the freshman through senior years. Spouses may not enroll at Morgan, St. Mary's or BCCC.
Retiree - If you were employed full-time, you may register for up to 8 credits per semester and receive tuition remission at ANY institution (except St. Mary's College of Maryland) in the System. If you were employed in a part-time capacity at least 50%, the benefits are the same as full-time, except the tuition remission will be prorated based upon the percentage of time worked.
*University of Baltimore began admitting freshman in 2007. The USM tuition remission policy stated here remains in effect.
Note 1
The term "child" for purposes of this policy, shall include a son, daughter, stepson, stepdaughter, legally adopted son, and legally adopted daughter. A "dependent child" is a child who is "financially dependent," as that term is defined by the Internal Revenue Service. Employees/retirees shall be required to provide proof of dependency, if requested.Note 2
Benefits are allowed to employees and retirees who work at least 50%. Spouses and dependents are eligible for benefits if the related employee or retiree worked at least 50%. NO BENEFITS ARE AVAILABLE OTHERWISE. A tuition remission form must be completed each semester. No tuition remission forms will be processed after fees are due and payable.