Tuition and fees waived for graduate level courses are generally NOT exempt from taxation. The value of such waived tuition and fees will be included as taxable income on your W-2 and tax on the value of the waiver withheld from your pay. I am not enrolled in a degree program. Classes are during working hours. Arrangements have been made for employee to make up the time.
Classes are during non-working hours.
Class attendance is required by department and is considered part of workload. Certification of Personnel Officer Employee is eligible for this benefit. Faculty must be in at least half-time status during the quarter enrolled, except as set forth in 3 below. An employee wishing to enroll for more than eight credits may register for as many as 10 credits, but must pay full tuition for the 9th and 10th credits. An employee wishing to enroll for more than 10 credits must pay regular tuition and fees for the total number of credits.