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Tuition Waivers for Retired Faculty & Staff

Employees who have retired from a status position of 50-100% appointment from Illinois State University are eligible for a tuition waiver at Illinois State. For more information, please review:

Retired Faculty/Staff Educational Benefits University Policy 3.1.17


Tuition/Fees Waiver for Retired Faculty and Staff

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.