Boise State University offers an Educational Tuition and Fee Waiver to support employees and their families with the cost of education. This benefit is available to both full-time and part-time employees (working 30+ hours per week) and extends to their dependents and spouses, subject to specific eligibility requirements and policy guidelines. Please refer to the Educational Tuition and Fees Waiver Benefit (Policy 7045).
Employee and Spouse
- Eligibility: Employees, emeritus retirees, and their spouses are eligible for the Tuition Fee Waiver, which allows them to take a maximum of 9 credits per semester.
- Credit Limit: Both the employee and their spouse can use the fee waiver in the same semester, each eligible for up to 9 credits. If the employee or spouse enrolls in more than 9 credits, they will be responsible for paying the full tuition cost for any credits exceeding the 9-credit limit.
- Qualifications: To qualify, employment must begin before the semester starts, and the employee or spouse must be admitted.
- Costs: The cost is a $25 registration fee per semester, plus $5 for each credit hour. Employees will pay special course fees (lab fees).
Employee’s Dependent
- Eligibility: Dependents (up to age 25) of eligible employees can use the Tuition Fee Waiver, but only one child per family can use the waiver each semester, even if both parents work at the University.
- Qualifications: To qualify, the dependent must be admitted to the University, and the employee must have been in a benefit-eligible position for at least 5 months before the dependent can use the tuition fee waiver. For example, if an employee is hired in the summer, their dependent would be eligible starting the following spring semester.
- Costs: The cost is a $25 registration fee per semester, and the waiver covers 65% of tuition costs, leaving the family responsible for the remaining 35% of regular tuition fees (resident or non-resident).
Tuition Fee Waiver Limitations
- Employees and their dependent children can use the fee waiver in the same semester, but only one dependent child per family is eligible for the waiver each semester.
- The spouse and dependent child cannot use the fee waiver in the same semester.
- Employees on leave without pay (except for medical leave) are not eligible for this benefit.
- If an employee or spouse resigns before the first eight weeks of classes (or before mid-session for summer), they must pay the full tuition costs.
- If you are looking for tuition assistance at other Idaho institutions, please review our Reciprocal Agreements.
How To Apply
- Apply for Admission: Before you can register for classes, you must apply for admission. Check your program’s eligibility for the fee waiver on this alternate fee programs website.
- Register for Classes: Once you have been admitted, register for your classes.
- Submit the Form: You must submit this Tuition Fee Waiver Form for each semester by the deadlines listed below. If you’re unable to register for classes before the deadline, you can still submit your fee waiver form with your intended classes to avoid the $50 late fee, even if registration is not complete. Please give the Benefits and Student Financials teams at least 3 business days to process your request.
Spring 2025 Waivers: Open December 15, 2024. Late fee of $50 after January 13; final deadline May 2, 2025.
Summer 2025 Waivers: To avoid confusion or misapplied waivers, the tuition fee waiver form for Summer 2025 will not be available until February 17, 2025. - Late Fees: The Benefits team can accept tuition fee waivers before day 1 of the semester, but late fees will still apply if you do not pay tuition before then. Therefore, it’s highly recommended to submit Tuition Fee Waiver Forms 1 week before day 1 of the semester. A $50 late fee will be assessed on the Summer 2025 fee waiver for all forms received on or after the Tuition and Fee Waiver Deadline (last date of course instruction). You are encouraged to submit the form even if you have not completed the registration process to avoid this late fee.
Frequently Asked Questions
Who do I contact if I have other questions about the tuition fee waiver including taxation?
Please email the benefits team at benefits@boisestate.edu or attend our Tuition Fee Waiver Workshops.
Who do I contact if I have questions about the Application Fee Waiver (separate from the Tuition Fee Waiver)?
The Graduate College manages the application fee waiver for employees. Please contact their team at graduatecollege@boisestate.edu.
Who do I contact if I have questions about charges to my student account?
Student Financial Services manages the charges loaded to your Student Center. Please contact their team at sfinfo@boisestate.edu.
Who will be impacted by the taxation of Educational Tuition & Fees waivers?
Any Boise State University employee or emeritus retiree using the dependent, spouse, or employee fee waiver when the tuition amount meets one of the Internal Revenue Service (IRS) tax codes to be taxable. There are more circumstances where tuition waivers are taxed for graduate coursework than for undergraduate coursework.
Why are employees or emeritus retirees using the dependent, spouse, or employee tuition waiver taxed on their tuition and fee waivers?
This is required by federal tax law. Under IRS regulation (IRC 127), Educational Tuition and Fees waivers awarded to an employee’s spouse who is enrolled in graduate courses are to be considered taxable income.
Why are employees or emeritus retirees being taxed for spouses using the tuition and fee waivers?
This is required by federal tax law. Under IRS code requirements, employees enrolled in graduate courses will be taxed on the value of the Educational Tuition and Fees Waiver benefit in excess of $5,250 per calendar year. The value of the waiver for spouses enrolled in graduate courses is taxable regardless of the amount. Undergraduate tuition waivers are also taxed in some circumstances. Refer to the Educational Tuition and Fees waiver policy.
How is the withholding amount determined?
The value of the Educational Tuition and Fees Waivers benefit that is taxable (as described above) is subject to withholding tax based on the completed W-4 on file with the Payroll Office. As such, the amount withheld may differ among employees.
How are dependent fee waivers taxed?
The Educational Tuition and Fees Waiver benefit is taxable for dependents in graduate courses in all cases and is taxable for undergraduate courses unless a dependent is considered a “qualifying child” pursuant to Section 152 of the IRS Code. A “qualifying child” is a child who meets all of the following criteria:
– Is the Employee’s unmarried child/stepchild (whether by blood or adoption) or foster child;
– Is under age 19 or a full-time student (carrying 12 credits at least 5 months of the current calendar year), under age 24 (age determination made on December 31 of the preceding year), or permanently and totally disabled as defined by section 22(e)(3) of the Code;
– Dependent is not classified as another taxpayer’s “qualifying child” (as defined in Code Section 152(c), and
– Dependent does not provide more than half of their own financial support for the year;
– Dependent is a U.S. citizen, a U.S. national, or a resident of the U.S., Canada or Mexico.
– Lives with the employee for more than one-half of the year (with the exception of allowable temporary absences);
The Educational Tuition and Fees Waiver benefit does not come in the form of a payment to me. How will the withholding be made?
The Educational Tuition and Fees Waiver benefit that is taxable pursuant to the IRC is included as non-cash earnings, a form of taxable income. This means you will not see a pay increase in your check, but rather the taxable portion of your waiver is added to your regular earnings. When non-cash earnings are added, the University must calculate and withhold the additional tax due.
When possible, the additional withholding related to Educational Tuition and Fee Waivers will be spread over the last several pay periods at the end of each semester to minimize the impact of the deduction.
Is it possible that the tax withholding will result in my take-home pay in those pay periods being significantly reduced?
Yes. Your tax liability may result in a lower paycheck depending on the value of your tuition and fee waiver and the wages you receive for the services you perform for the University.
What happens to the taxes that are withheld?
Both the amount of taxable income associated with the Educational Tuition and Fees Waiver benefit and the taxes that the University withholds for such income are reported on the W-2 form. The taxes that the University withholds are forwarded to the IRS and State tax commission and credited to your tax liability for the year. Dropping and adding classes may change your taxable amount.