Skip to main content

Tuition Waivers for Survivors of Deceased Faculty & Staff

The survivors of employees who pass away while employed full-time at Illinois State University may be entitled to a tuition waiver at Illinois State. For more information regarding eligibility, please review:

Survivors Educational Benefits University Policy 3.1.17

In accordance with Internal Revenue Service regulations, graduate level tuition waivers provided by an educational institution to its employees are excludable in an amount of up to $5,250 per calendar year if the tuition waivers are provided as part of an educational assistance program described in I.R.C. § 127(b). Any tuition waiver or reduction provided in excess of this amount is a taxable fringe benefit for income tax purposes. A tuition waiver for graduate level courses offered to employees of an educational institution, as described in I.R.C. § 170(b)(1)(A)(ii), is excludable as a qualified tuition reduction only if the recipient of the waiver is a graduate student engaged in teaching or research activities for the institution.