The university is required by law (Small Business Job Protection Act and Taxpayer Relief Act of 1997) to withhold income and FICA taxes on fee remission for graduate courses provided to employees under the Educational Assistance Program.

Graduate-level courses include any course taken by an employee who has a bachelor’s degree or is receiving credit toward a more advanced degree. Fee remission will be included in taxable wages in the last check paid in March for spring semester classes, in August for summer sessions and in November for fall semester classes. Individual notices will not be sent as reminders to those affected.

Fee remission for graduate courses granted under the Staff Development Program continues to be nontaxable.