PROCEDURES FOR CUNY EMPLOYEES TUITION FEE WAIVER ! PLEASE READ BEFORE COMPLETING THE TUITION FEE WAIVER FORM (OFSR 305) As part of the "Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)," which was signed into law on June 7, 2001, Section 127 of the Internal Revenue Code was extended permanently for both graduate and undergraduate courses, effective January 1, 2002. This benefit enables employers to assist workers to further their education at a cost of up to $5,250 per year tax free, whether or not the course is job-related. NOTE: CUNY eligible employees are hereby advised that undergraduate and graduate level courses in which they enroll in using the CUNY Employee Tuition Fee Waiver Form OFSR 305, may be reportable as wages and subject to withholdings if educational assistance benefits exceed the $5,250 threshold are non job-related and do not meet the requirements of the “working condition fringe benefit" exclusion. To meet the requirements of “working condition fringe benefit” exclusion the course must: 1) maintain or improve skills that an employee is required to have for employment; and 2) be expressly required by the employer, or is legally required in order to retain an established employment relationship, status or rate of compensation. Moreover, the course must: 1) not be for the purpose of satisfying the minimum educational requirements to qualify for employment; and/or 2) not to qualify the employee for a promotion or transfer to a new trade or business. PROCEDURES: A. Obtain the CUNY Employee Tuition Fee Waiver (Form OFSR 305) from the HR Office of the College of Employment. Failure to submit a completed Form OFSR 305 to the HR Office of the college of employment may result in the inclusion of the value of your tuition assistance as wages. B. Submit the completed Form OFSR 305 to the registrar at the College of Enrollment who will complete the registration certification portion of the waiver form and forward a copy of the waiver form to the HR Director at the College of Enrollment. In addition, a copy must be submitted to the Bursars at the College of Enrollment. C. The HR Director at the College of Enrollment will forward the OFSR 305 form to the HR Director at the College of Employment. D. You must submit to the College of Employment evidence of enrollment, including the Management Certification, bursar’s receipt and the course description, in order to ascertain whether the course you are taking is taxable. The management representative designated by your college will use the University Accounting Office guidelines to determine whether the course you are taking is job related. E. If the educational benefit exceeds the $5,250 threshold and the course is determined to be non-job related and does not meet the working condition fringe benefits exclusion within the Internal Revenue and University Accounting Office guidelines, the HR Director of the College of Employment will so advise the Payroll Office so that the actual dollar amount of the tuition fee that has been waived will then be reported as wages and be subject to tax withholding. The determination will be recorded on the reverse side of this form. F. A copy of your certified Form OFSR 305 with a record of transmittal to Payroll will be kept on file at the HR office at your College of Employment. You may request to obtain a copy for your records. IF YOU ADD OR DELETE A COURSE PLEASE SUBMIT THE APPROPRIATE DOCUMENTATION IMMEDIATELY TO THE HR OFFICE OF YOUR COLLEGE OF EMPLOYMENT. ! OFSR 305G Updated September 2005 (OVER) MANAGEMENT CERTIFICATION Undergraduate and Graduate Level Course(s) Above the $5,250 Threshold % Job Related or Meets The “Working Condition Fringe Benefit” Exclusion % TO BE COMPLETED BY EMPLOYEE: Employee Name: % Title Name & Code Number: % Undergraduate Course Name & Number: Course Description: % How is it job related? % Undergraduate Course Name & Number: Course Description: % How is it job related? % I attest to the accuracy of all the information given. Employee Signature & Date: College of Employment: College of Enrollment: Graduate Course Name & Number: Course Description: How is it job related? Graduate Course Name & Number: Course Description: How is it job related? TO BE COMPLETED BY MANAGEMENT REPRESENTATIVE: Undergraduate Course Name & Number: Taxable [ ]Yes [ ]No % If not, how is it job related? If not, how does it meet the working condition exclusion? Undergraduate Course Name & Number: Taxable [ ]Yes [ ]No % If not, how is it job related? If not, how does it meet the working condition exclusion? Signature & Date: Name & Title: Graduate Course * Name & Number: % Taxable [ ]Yes [ ]No % If not, how is it job related? If not, how does it meet the working condition exclusion? Graduate Course Name & Number: Taxable [ ]Yes [ ]No % If not, how is it job related? If not, how does it meet the working condition exclusion? Designated Management Representative TO BE COMPLETED BY COLLEGE OF EMPLOYMENT Signature & Date: Name & Title: HR Director / Designee OFSR 305G Updated September 2005 CUNY EMPLOYEE TUITION FEE WAIVER ____________________ ______________ (COLLEGE TO ATTEND) (SEMESTER) THIS WAIVER APPLIES ONLY TO TUITION FEES. NON-INSTRUCTIONAL FEES AND STUDENT ACTIVITY FEES ARE NOT WAIVED. THIS WAIVER IS VALID ONLY FOR THE SEMESTER INDICATED ABOVE, AT THE COLLEGE INDICATED ABOVE. PLEASE SEE REVERSE SIDE FOR SERVICE REQUIREMENTS, SUMMER SESSION APPLICABILITY, AND SUPERSCRIPT REFERENCE DOCUMENTS. This is to certify that is currently employed at College in the title of , title code # , date of ! appointment and may be considered for a tuition waiver as follows: FULL-TIME INSTRUCTIONAL TITLES (Teaching and Non Teaching) (1,2) (Includes Classified Managerial Titles) ______ Undergraduate courses ______ Graduate courses (6 credits maximum) ADJUNCT TEACHING TITLES (2) ______ One (1) course, may be undergraduate or graduate FULL-TIME CLASSIFIED TITLES (Civil Service) Gittleson (3): _____Undergraduate courses _____Graduate courses (6 credits maximum) White Collar (Other than Gittleson)(3): _____Undergraduate courses _____Graduate courses (3 credits maximum) Blue Collar (Custodial, Stores, and Security)(4): . _____Undergraduate courses _____Graduate courses (3 credits maximum) Skilled Trades (Section 220)(1): _____Undergraduate courses only My signature provides consent for the disclosure of my class registration and attendance records at any unit of The City University of New York to university and college administrators responsible for my employment and work performance. The purpose of this disclosure is to ensure that my time and leave records accurately reflect those authorized classes attended during working hours. My signature also signifies my understanding that under Internal Revenue Code Sec 127, the tuition assistance that I receive shall be reportable as wages and subject to withholding if the benefit exceeds the $5,250 threshold and is for non job-related undergraduate or graduate level courses that do not meet the working condition fringe benefit exclusion. ____________________________________ Address: ______________________________________ Signature of Employee Date SS#: ________________________________ ______________________________________ A. College of Employment: _____________________________________________________________________________________ ______________________________________________________________________________________________________________ Date: _______________ (College HR Director / Designee, signature) ! (Print Name and Title) ! Form OFSR 305 Updated September 2005 (Over) Employee Category Service Requirements Instructional Staff 1 year - undergraduate / none - graduate Classified Managerial 1 year - undergraduate / none - graduate Adjunct Teaching Titles 10 consecutive semesters Gittleson Titles 6 months Classified White Collar 1 year Classified Blue collar 1 year Skilled Trades 1 year REFERENCES 1. Board of Trustees Resolution, Cal No. 7, January 28, 1980 2. CUNY-PSC Agreement, Article 29 B. College of Enrollment Certification of enrollment , College: _________________________________ , (course name & number) (course name & number) , Tuition Fee Total: $_________________________ , Registrar / Designee Name Registrar / Designee Signature Course Type and Credit Limits Summer Session Undergraduate - no limit / Graduate - 6 credits no Undergraduate - no limit / Graduate - 6 credits no 1 course - may be undergraduate or graduate no Undergraduate - no limit / Graduate - 6 credits yes - undergraduate only Undergraduate - no limit / Graduate - 3 credits yes - undergraduate only Undergraduate - no limit / Graduate - 3 credits yes - undergraduate only Undergraduate only - no limit yes 3. CUNY Non-instructional Clerical, Administrative, and Professional Employees Agreement, Article V 4. CUNY Custodial, Stores-stock, and Security Employees Agreement, Article V C. College of Employment HR Office D. College of Employment Payroll Office Reviewed by: ___________________________ ________________________________ HR Director / Designee Signature of Payroll Officer / Designee ___________________________ ________________________________ Date Date Processed [ ] No Payroll Action Necessary [ ] Forwarded to Payroll Office for Action ___________________________ Date sent to Payroll Office * Please forward the completed form to the HR Director at your College, who will forward to HR Director at College of Employment. Form OFSR 305 (reverse) Updated September 2005