Effective Date for Education Benefits

The education benefit is available after the staff member has completed their provisional period. If the provisional period is not completed by the date below, the benefit will begin the first term after the provisional period has ended.

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 staff member. This portion is stated below:

If the student will be studying abroad or participating in a co-op program, please notify the Benefits Department to ensure the benefit processes on these tuition charges.

*The undergraduate education benefit for part-time staff is calculated by multiplying the number of credits in which the staff member is enrolled (up to 8 credits) by the percent (%) effort of the staff member.

For example, you enroll in 4 credits of courses for the fall term and work at 50% effort. The education benefit is calculated at: 4 x 50% = 2 credits. The University contribution is 97% of 2 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 staff member. 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 University staff members 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.

If the student will be studying abroad or participating in a co-op program, please notify the Benefits Department to ensure the benefit processes on these tuition charges.

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

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. No forms are required.

Required Criteria for Spouse/Domestic Partner Education Benefits

• Staff employee must be regular, full-time.
• 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 benefit is only available after the staff member has completed 12 consecutive months of employment at the University of Pittsburgh.

Undergraduate Level Courses

The education benefit covers undergraduate tuition for the allowable number of credits, except for the portion per credit that is the responsibility of the staff member. 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.

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 staff member. 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's bill.

Taxation of Graduate Level Benefits at the University for Spouses/Domestic Partners

Unlike staff employees, 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

• Education Benefit Request form for the University of Pittsburgh
• Copy of your marriage certificate

For Domestic Partner

• Education Benefit Request form for the University of Pittsburgh
• Copy of your approved University of Pittsburgh Affidavit of Domestic Partnership (Must be accessed by University employee)

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 to ensure the benefit processes on these tuition charges.

Submission of Required Documentation

To submit your forms and related documentation, please contact the Benefits Department to begin the process. Once you are contacted by a Benefits representative, you will be able to submit your completed form(s) and documentation as long as they do not include a full nine (9) digit social security number.

The Benefits Department will be able to advise you on the most appropriate submission practice. Once your documentation has been received, you will be notified with a confirmation email.

Required Criteria for Dependent Child(ren) Education Benefits

• Staff employee must be regular, full-time.
• The student must be a natural, adopted, or stepchild of the staff employee.
• 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 application 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 benefit is only made available after the staff member has completed their provisional period by the date listed below. If the provisional period has not ended by the date below, the benefit will begin the first term after the provisional period has ended.

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 of the 12 allowable terms if they enroll at the University of Pittsburgh.

Dependent children of full-time, regular staff members 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 staff employee'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 to ensure the benefit processes on these tuition charges.

Submission of Required Documentation

To submit your forms and related documentation, please contact the Benefits Department to begin the process. Once you are contacted by a Benefits representative, you will be able to submit your completed form(s) and documentation as long as they do not include a full nine (9) digit social security number.

The Benefits Department will be able to advise you on the most appropriate submission practice. Once your documentation has been received, you will be notified with a confirmation email.