Human Resources

Spouse Eligibility

A spouse means one by marriage, either opposite-sex or same-sex, legally entered into in one of the 50 states, the District of Columbia, or a U.S. territory or a foreign country.

Proof that an individual is a qualified dependent (marriage certificate) is required at the time of initial enrollment and periodically thereafter. Failure to provide proof of dependent eligibility within 30 days of the university's written request for such proof may result in the termination of the IU Tuition Benefit award.

To be eligible for the IU Tuition Benefit, by the first day of the semester or term, the spouse must meet the definition of a spouse of an eligible employee or retiree, or of a deceased employee or retiree who was eligible at the time of their death.

Individuals are not eligible to receive the IU Tuition Benefit as both an employee and as a spouse of another employee.

Dependent Child Eligibility

A dependent child is defined as the biological or adopted child, stepchild, or child whose legal guardian is an eligible individual. The child must also:

• be unmarried; and
• be 23 years of age or under, and
• meet the IRS Support Test requirements as a qualifying child of the employee or spouse.

To be eligible for the IU Tuition Benefit, by the first day of the semester or term, the dependent child must meet the definition of a dependent child, as defined by the plan, of an eligible employee or retiree, or of a deceased employee or retiree who was eligible at the time of their death.

Proof that an individual is a qualified dependent (birth certificate, guardianship orders, as applicable) is required at the time of initial enrollment and periodically thereafter. Failure to provide proof of dependent eligibility within 30 days of the university's written request for such proof may result in the termination of the IU Tuition Benefit award.

Individuals are not eligible to receive the IU Tuition Benefit as both an employee and as a dependent of another employee or as a dependent of more than one employee. For example, when both parents of a dependent child are employed by the university, one of the parents, but not both, may enroll the child in the IU Tuition Benefit.

The IU Tuition Benefit will be discontinued at the conclusion of the semester/term in which:

• The child ceases to meet the definition of a dependent child as specified in this plan; or
• The child’s parent is no longer an employee of the university for reasons other than disability, death, or termination with IU Retiree Status; or
• The child receives a bachelor’s degree, or the child accumulates 140 credit hours of IU Tuition Benefit awards*, whichever comes first.

* Hours that accumulate toward the 140-credit hour limit include any earned hours, failed or incomplete course hours, and withdrawn courses that received a “W” after the 100% tuition refund period that have been subsidized by the IU Tuition Benefit. This includes hours from another campus or program, such as ACP or IUHS, that also received the tuition benefit subsidy.

IU Tuition Benefit Enrollment Provisions

To enroll for the IU Tuition Benefit, the student must have applied and been accepted as a student at Indiana University, and registered for classes. IU Tuition Benefit applications cannot be processed prior to the student being an admitted student at the university. Contact the campus Admissions Office for application materials.

Application forms for the IU Tuition Benefit are available online, in PDF format or available in paper format and can be submitted on a semester/term basis or for an entire academic year at one time. The simplest and fastest way to apply for the IU Tuition Benefit is online, but paper applications are also accepted. In either case, a new application must be submitted to IU Human Resources for each academic year. If the student is registered for classes on multiple campuses, a separate application must be completed for each campus of enrollment.

To avoid being billed for the full tuition amount, employees are encouraged to apply for the IU Tuition Benefit as soon as possible. If the application form is processed after the student has been billed for tuition, the student is responsible for paying the full tuition bill by its due date. Once the application form is processed, the student will receive a refund through the Office of the Bursar.

For tuition to be covered by the IU Tuition Benefit, the employee or retiree must 1) be eligible by the end of the first week of classes and 2) submit an application by the semester/term deadline.

Deadlines for each semester/term are listed below. After these deadlines no subsidy will be applied, and the student will be responsible for their entire bursar bill for that semester/term. Applications can be submitted up to a full academic year in advance.

Semester/Term	Deadline
Fall	October 30
Winter	January 30
Spring	March 30
Summer	July 30

Benefit Amount – Applicable benefit maximums for each academic semester/term are available on the subsidy rates web page. All summer sessions combined are considered as one semester.

For an employee/retiree the IU Tuition Benefit is a subsidy of covered tuition up to a benefit dollar maximum per semester/term based on the Indiana resident per-credit-hour rates at each campus and degree program. The actual benefit amount awarded is based on the billed tuition costs, not to exceed the dollar maximum. Covered tuition can include audit hours.

For a covered spouse, the IU Tuition Benefit is a subsidy of covered tuition up to a benefit dollar maximum per semester/term based on the Indiana resident undergraduate per-credit-hour rates at each campus regardless of what degree program the spouse is enrolled in. The actual benefit amount awarded is based on the billed tuition costs, not to exceed the dollar maximum. Covered tuition can include audit hours.

For dependent children, the IU Tuition Benefit is a subsidy of 50% of tuition costs at the Indiana resident undergraduate rate, up to the completion of a bachelor’s degree or up to a maximum of 140 credit hours of IU Tuition Benefit awards, whichever occurs first, as long as they continue to meet the definition of a dependent child under the plan. The benefit does not apply to audit hours or graduate coursework but can be applied toward multiple campuses of enrollment each semester. A separate IU Tuition Benefit application must be completed for each campus of enrollment.

Exclusions – Covered tuition includes the per-credit-hour tuition rate charged to a student, excluding special fees, such as those for music performance studies, student teaching, laboratories, early education experience, advanced dissertation research (B798, G831, G901, or equivalent), testing out of courses, rental of special equipment or facilities, and fees for non-credit courses. Mandatory student fees, such as student technology, activity, or athletic fees are not considered tuition and are not covered under this plan. Covered individuals are responsible for all tuition costs over the benefit maximum and excluded fees.

Dual Eligibility – Individuals are not eligible to receive benefits as both an employee and as a dependent of another employee or as a dependent of more than one employee. For example, when both parents of a dependent child are employed by the university, one of the parents, but not both, may enroll the child in the IU Tuition Benefit.

Multiple Campuses of Enrollment – Covered Individuals who are registered for classes on multiple campuses must complete a separate IU Tuition Benefit application for each campus of enrollment.

• Dependent Children: For each campus that the dependent child is registered for classes and has completed the IU Tuition Benefit application, they will receive the tuition benefit subsidy of 50% of tuition costs at the Indiana resident undergraduate rate, up to the completion of a bachelor’s degree or up to a maximum of 140 credit hours of IU Tuition Benefit awards, whichever occurs first.
• Employees/Retirees and Spouses: Only one IU Tuition Benefit subsidy will be applied each semester/term. The subsidy amount, however, can be split over multiple campuses. Since the IU Tuition Benefit is a subsidy of covered tuition up to a benefit dollar maximum per semester/term, the highest maximum between the campuses of enrollment is used as the maximum subsidy amount for that semester/term. (Example: Campus A has a maximum benefit of $1,500; Campus B has a maximum benefit of $1,200. Between the two campuses the $1,500 maximum is the highest maximum and is the amount that can be split between the campuses.)

Award amounts may not be adjusted on the bursar accounts until after the final deadline for dropping/adding of courses. The adjustments may result in less subsidy being provided at one or more campuses. Students are responsible for all costs not covered by the IU Tuition Benefit. See the maximum benefit amounts.

Registration for courses during work hours – Employees who wish to enroll in university classes scheduled during normal work hours must obtain advance approval from the associated department head. See the applicable Training and Education policy for staff employees for policies related to time away from work.

Audit Hours – For employees/retirees and spouses, audit hours are eligible for the IU Tuition Benefit. The tuition benefit for eligible dependent children is limited to credit hours only and does not apply to audit hours.

Dropped Courses – If the student drops courses or withdraws from school during the refund period, any refund applicable to the IU Tuition Benefit will revert back to the university. If the student drops courses or withdraws from school after the refund period, the IU Tuition Benefit award amount will stay applied to the student’s bursar account, the credit hours for the dropped courses will still apply toward the dependent child’s 140 credit hour maximum (if applicable), and the employee will continue to be responsible for any applicable taxes. See the Benefit Taxation section.

Advanced College Project (ACP) Courses

The Advance College Project (ACP) is a partnership between Indiana University and participating high schools within the states of Indiana, Ohio, and Michigan. ACP offers college credit to qualified high school seniors (and some juniors) who enroll in IU general education courses that are offered at their local high schools during the regular school day and taught by certified high school teachers who hold adjunct lecturer status with Indiana University.

ACP courses are administered from the IU Bloomington, East, Kokomo, Northwest, South Bend and Southeast campuses. Starting with the Fall 2022 semester, credit hour fees are no longer assessed for ACP courses that are taken at Indiana high schools. The credit hour fees will still apply for ACP courses that are taken at out-of-state high schools.

The IU Tuition Benefit (a subsidy of 50% of the tuition) is applicable to Advanced College Project (ACP) courses. To receive the IU Tuition Benefit, the parent of the student must complete the IU Tuition Benefit application, either online or by paper.

On the application, in the ‘Program’ field, select ‘ACP or Undergraduate’. In the space provided for ‘Campus of Enrollment’, use the name of the IU campus through which the student will be registered: Bloomington, East, Kokomo, Northwest, South Bend, or Southeast. Use the View by Corresponding High School list on the Partner Schools Directory page of the Advance College Project web site (acp.iu.edu) to determine your high school's corresponding IU campus.

If the application form is processed after the student has been billed for tuition, the student is responsible for paying the full tuition bill by its due date. Once the application form is processed, the student will receive a refund through the Office of the Bursar.

Additional information about the Advance College Project can be found on the ACP website.

Indiana University High School (IUHS) Tuition Waiver

IUHS is a virtual high school that provides individual courses as well as a fully accredited high school diploma through online distance learning. IUHS is accredited through the North Central Association and accepted for college admission by Indiana University and Big Ten schools, as well as many other universities nationally.

IUHS can be used by adults as an alternative to a GED education, by parents home schooling their children, as a supplement to regular high school programs, and by faculty or staff who wish their children to complete a domestic high school degree while overseas.

In the case of IUHS, the benefit is a 25% waiver of course tuition (not fees) for high school courses for eligible employees and dependents.

The IUHS tuition waiver uses a separate application form which is available online in PDF format. Links to apply can be found to the right and below. The IUHS application must be processed before registering for high school classes.

Questions about IUHS program information, tuition charges, billing, and the waiver should be directed to IUHS.

• 812-855-2292 or 800-334-1011 (toll free)
• iuhighschool.iu.edu

Apply for the IUHS Tuition Waiver

Graduate Course Benefit Taxation

IRS Section 117 regulations allow for preferential tax treatment of the IU Tuition Benefit for undergraduate-level courses for employees, retirees, spouses and dependent children. All Undergraduate subsidy amounts are excluded from the employee’s taxable income.

IRS Section 127 (as described in the IU Section 127 Plan document) allows the preferential tax treatment of up to $5,250 annually for employee subsidies paid toward graduate level tuition, but only for those described in the Eligible Employees and Retirees section. Graduate level tuition subsidies for courses taken by a spouse are treated as taxable income to the associated employee or Retiree, as well as subsidies for graduate-level tuition for an employee above the $5,250 IRS annual limit.

In accordance with IRS regulations, applicable taxes will be withheld from the employee’s pay at the employee’s normal rate for income and FICA taxes. The employee’s pay notice will include reference to the amount of IU Tuition Benefit included as taxable income.

For tax purposes, it does not matter which family member took the graduate-level course, the IU Tuition Benefit is an employee/retiree benefit. Therefore, the employee or retiree is responsible for applicable taxes. Such taxes will be deducted from the employee’s pay, and in the case of a retiree, the value of the graduate-level IU Tuition Benefit in excess of $5,250 annually will be given as taxable gross income.

The IU Tuition Benefit for graduate-level courses will be added to the employee’s taxable income. An email reflecting the amount of additional taxable income and the payroll periods affected will be sent from University Tax Services. In the case of a retiree, the value of the graduate-level IU Tuition Benefit subsidy will be reported as taxable income on a W-2 tax form and mailed to the retiree. For additional information, visit the University Controller Fringe Benefits webpage or email .

Appeals

Applicants who feel they have been unjustly denied the benefits of the IU Tuition Benefit may present a written appeal to IU Human Resources at .