Education Benefits for Faculty and Librarians

  Full-Time, Regular Faculty and Librarians Part-Time, Regular Faculty1 Part-Time, Regular Faculty2 and Librarians
For Self:      
Undergraduate Programs Not eligible
Graduate Programs Not eligible
For Spouse/Domestic Partner:      
Undergraduate Programs Not eligible
Graduate Programs Not eligible
For Dependent Child(ren):      
Undergraduate Programs Not eligible
Graduate Programs Not eligible Not eligible Not eligible
1 Part-time faculty who are in the tenure stream for no less than half-time
2 Part-time faculty who are not in the tenure stream or tenured

For Self

Effective Date for Education Benefits

The education benefit is available the first semester following the faculty's or librarian's date of hire. For example, if the faculty member is hired on August 1, they would be eligible for the education benefit starting in the Fall Term.

Undergraduate Level Courses

The scholarship covers undergraduate tuition for the allowable number of credits, except for the portion per credit that is the responsibility of the student. This portion is stated below:

  Full-Time, Regular Faculty and Librarians Part-Time, Regular Faculty1
Credits per Term Up to 6 credits Up to 6 credits x % effort*
University Contribution 97% 97%
Student Contribution 3% 3%
1 Part-time faculty who are in the tenure stream or tenured for no less than half-time.

If the student will be studying abroad or participating in a co-op program, please notify the Benefits Department via email at hr-benque@pitt.edu to ensure the benefit processes on these tuition charges.

*The undergraduate education benefit for qualifying part-time faculty is calculated by multiplying the number of credits in which the faculty member is enrolled (up to 6 credits) by the percent (%) effort of the faculty member.

For example, you enroll in 3 credits of courses for the fall term and work at 50% effort. The education benefit is calculated at: 3 x 50% = 1.5 credits. The University contribution is 97% of 1.5 credits.

Graduate Level Courses

The scholarship covers graduate tuition for the allowable number of credits, except for the portion per credit that is the responsibility of the student. This portion is stated below.

Under IRS tax code, the value of certain educational benefits applied to graduate-level courses is considered taxable income. This requires faculty or librarians to pay taxes on a portion of the educational benefit they receive for graduate-level courses over a certain value. For University employees, the first $5,250.00 (in a calendar year) is awarded on a pre-tax basis because the University has an IRC §127 Tuition Benefit Plan in effect. After this amount is met, the withholding regarding this benefit is at a rate of 29.65% (rate effective as of January 1, 2020). The taxation can affect the amount of the University's contribution that gets applied to the student bill.

  Full-Time, Regular Faculty and Librarians Part-Time, Regular Faculty1
Credits per Term Up to 6 credits Up to 6 credits x % effort*
University Contribution 90% 90%
Student Contribution 10% 10%
1 Part-time faculty who are in the tenure stream or tenured for no less than half-time.

*The graduate education benefit for qualifying part-time faculty is calculated by multiplying the number of credits in which the faculty member is enrolled (up to 6 credits) by the percent (%) effort of the faculty member.

For example, you enroll in 3 credits of courses for the fall term and work at 50% effort. The education benefit is calculated at: 3 x 50% = 1.5 credits. The University contribution is 90% of 1.5 credits.

Taxation of Graduate Level Education Benefits

The IRS allows employers to provide $5,250.00 to their employees for graduate-level classes each calendar year before requiring that any exceeding amount be reported as taxable income. Once taxes are applied, the University reduces the upfront benefit received by 29.65% (rate effective as of January 1, 2020).

Utilizing the Education Benefit

For those who meet the eligibility requirements, the education benefit is applied automatically to the student's account.

For Spouse/Domestic Partner

Required Criteria for Education Benefits

  • Faculty or Librarian must be regular, full-time.
    • Part-time faculty who are in the tenure stream or tenured for no less than half-time are eligible for a prorated benefit.
  • For spouses: must be legally married prior to the start of the term.
  • For domestic partners: must have a University of Pittsburgh Affidavit of Domestic Partnership approved prior to the start of the term. Learn more about benefits for Domestic Partners.
  • The spouse/domestic partner must be enrolled in a course for academic credit in either a degree or certificate program.

Effective Date of Education Benefits

The education benefit is available the first semester following the faculty's or librarian's date of hire. For example, if the faculty member is hired on August 1, they would be eligible for the education benefit starting in the Fall Term.

Undergraduate Level Courses

The education benefit covers undergraduate tuition for allowable number of credits, except for the portion per credit that is the responsibility of the student. This portion is stated below.

Domestic Partner undergraduate level education benefits are viewed as taxable income by the IRS. This taxation can affect the amount of the University's contribution that gets applied to the student's bill.

  Spouse Domestic Partner
Credits per Term Up to 6 credits Up to 6 credits
University Contribution 90% 90%

Graduate Level Courses

The education benefit covers graduate tuition for the allowable number of credits, except for the portion per credit that is the responsibility of the student. This portion is stated below.

Graduate level education benefits are viewed as taxable income by the IRS. This taxation can affect the amount of the University's contribution that gets applied to the student bill.

  Spouse Domestic Partner
Credits per Term Up to 6 credits Up to 6 credits
University Contribution 90% 90%

Taxation of Graduate Level Education Benefits

The IRS does not allow employers to provide pre-tax graduate-level educational benefits for spouses and domestic partners. Once taxes are applied, the University reduces the upfront benefit received by 29.65% (rate effective as of January 1, 2020).

Required Documentation for Education Benefits

Paperwork must be submitted once per academic year.

For Spouse

For Domestic Partner

The education benefit will only be applied for the terms listed on the Education Benefit Request form for the University of Pittsburgh. If the student will be studying abroad or participating in a co-op program, please notify the Benefits Department via email at hr-benque@pitt.edu to ensure the benefit processes on these tuition charges.

Forms are only accepted via fax, 412-624-3485, mail, or in-person drop-off. Forms are NOT accepted via email due to the University's security policy on the transmission of personal information.

For Dependent Child(ren)

Required Criteria for Education Benefits

  • Faculty or librarian must be regular, full-time.
    • Part-time faculty who are in the tenure stream or tenured for no less than half-time are eligible for a prorated benefit
  • The student must be a natural, adopted, or stepchild of the staff faculty member or librarian.
  • The student must be listed as a child dependent on the employee's Form 1040 U.S. Individual Income Tax Return for the calendar year most applicable to the academic term for which the scholarship is being made. Please review the Qualifying Child Rules page on the IRS website for more information.
  • The student has not earned a baccalaureate degree.

Effective Date for Education Benefits

The education benefit is available the first semester following the faculty's or librarian's date of hire. For example, if the faculty member is hired on August 1, they would be eligible for the education benefit starting in the Fall Term.

Education Benefit at the University of Pittsburgh

Dependent children are eligible for the education benefits for 12 terms of undergraduate level coursework. There is no credit limit for a dependent per semester. The benefit for a dependent child is 100% of tuition.

Registration for less than the maximum credit load allowed in the Fall, Spring, or Summer Term uses one of the 12 allowable terms. Dependent children attending high school and registering for courses in a term at the University also uses one term of the 12 allowable terms if they enroll at the University.

Dependent children of full-time, regular faculty or librarians hired prior to September 1, 1994 may be eligible to receive Education Benefits at Other Institutions.

Required Documentation for Education Benefits

Paperwork must be submitted once per academic year.

  • Education Benefit Request form for the University of Pittsburgh
  • Copy of the faculty's or librarian's most recent Form 1040 U.S. Individual Income Tax Return, listing the student as a dependent son or daughter

The education benefit will only be applied for the terms listed on the Education Benefit Request form for the University of Pittsburgh. If the student will be studying abroad or participating in a co-op program, please notify the Benefits Department via email at hr-benque@pitt.edu to ensure the benefit processes on these tuition charges.

Forms are only accepted via fax, 412-624-3485, mail, or in-person drop-off. Forms are NOT accepted via email due to the University's security policy on the transmission of personal information.


General Provisions and Policies

The education benefit is applied to tuition only, and remains on your account irrespective of the grade received. All other charges and fees are the responsibility of the employee. Any error in the distributed amount of the education benefit will result in the recalculation of the benefit. Education benefits are administered by the Benefits Department. Faculty education benefits are governed by University Policies 02-07-01, 02-07-02, and 09-03-01. It is recommended that you review the University Policies for your position type prior to applying for the education benefit.