Office of
HUMAN RESOURCES
ELON UNIVERSITY
TO:
Office of Financial Planning
FROM:
Office of Human Resources
REGARDING:
Tuition Remission for Elon University Employee
All permanent full-time employees (30-40 hours per week) may take up to two courses per semester and
one course per summer session without charge.
Section 127 of the Internal Revenue Code makes it possible for employers to provide up to $5,250 per year to their
employees taking graduate level courses in tax-free reimbursement for tuition, books, fees, supplies, and equipment for
job or non-job related education. An exclusion from income is not allowed for supplies (other than textbooks) that the
employee can retain after the course is over, or for meals, lodging, or transportation. The tax exemption may only be
for the benefit of the employee taking graduate level courses and not for the benefit of the employee’s
spouse/qualifying partners or children.
If an employee receives more than $5,250 in tuition remission for a graduate level course, that amount will be taxed
and the tax due will be deducted from one’s paycheck to be spread out from October through December in a given year.
Please be aware that in the event an employee drops a graduate level class, tuition remission will be adjusted according
to the posted refund policy in the academic catalog. Depending on that date, the employee may still be taxed on all or
part of the tuition remission.
The following employee has the permission of his/her immediate supervisor and the Office of Human
Resources to register for the following course(s) to be taken during:
Fall ___ Winter ___ Spring ___ Summer I ___ Summer II ___ Year 20______
Employees may take only one course during regular working hours and lost time must be recovered. The
time for this course will be recovered as follows:
Name: __________________________________________________________________________
SSN (Last 4 digit