The Tuition Remission program provides a waiver of tuition for:
Tuition Remission can be used for classes at:
The Tuition Remission Program is extended to:
For more detailed eligibility criteria, see University Administrative Policy #3700, Section 2.
The spouse or domestic partner of an eligible employee may receive resident tuition for up to four (4) credit hours per semester for UNM courses taken for academic credit (including graduate courses). The value of the Tuition Remission benefit taken by spouses for graduate credit and courses taken by domestic partners is considered taxable income to the employee and will be included as compensation on the employee's W-2 form filed with the IRS and subject to income tax withholding once per semester.
For more information on Tuition Remission including the Tuition Remission Form, see University Administrative Policy #3700 and the Section 127 Education Assistance Plan.
According to University Administrative Policy #3700, item 3.5.1, if the amount of tuition paid during the calendar year exceeds the published IRS maximum amount; the amount in excess of the IRS maximum will be added to the employee's wages as taxable income. For more information, please read the plan document.
You must be employed as of the last day to register for the applicable semester to utilize the tuition remission benefit.
Yes, the health, fitness, and personal enrichment allowance is in addition to the employee Tuition Remission benefit available for academic and professional development courses.
Tuition Remission can only be used to pay for tuition, differential tuition, and mandatory student fees, and cannot be used to pay for other costs associated with courses including but not limited to course fees, books, supplies, or exams. Tuition Remission cannot be used to pay for travel, food, or lodging expenses.
The Tuition Remission benefit will not cover costs at other institutions other than those specifically stated in Section 3 of University Administrative Policy #3700.
The value of health, fitness, and personal enrichment programs will be included in the employee's taxable income and be subject to withholding.
If the amount of tuition and mandatory student fees paid during the calendar year for graduate courses exceeds the published IRS maximum amount, the amount in excess of the IRS maximum will be added to the employee’s wages as taxable income. The current IRS maximum is $5,250 per calendar year.
The value of the Tuition Remission benefit taken by spouses for graduate credit and courses taken by domestic partners is considered taxable income to the employee and will be included as compensation on the employee's W-2 form filed with the IRS and subject to income tax withholding once per semester.
The taxable amount will be added to your payroll as additional taxable income. The amount of tax that will be withheld depends on your individual tax status (from your W-4).
Any amounts exceeding the semester credit hour limitation will be reported to the Bursar’s Office. The excess amount will be charged to your bursar’s account and it will be your responsibility to pay the balance due.
If an employee separates from the University for reasons other than retirement, the employee, spouse or domestic partner, and any dependent children are no longer eligible for education benefits effective with the academic semester following the date of separation.
UNM retirees are eligible for unlimited employee tuition remission benefits for academic credit and non-credit professional development courses. Retirees may also use tuition remission for health, fitness, and personal enrichment courses, subject to the credit hour limitations for the calendar year. Spouses and domestic partners of retirees are eligible for up to four (4) credit hours of academic credit each semester.
