SUNY Tuition Waivers

Requests will be sent to financial processing so that they may issue a certificate to your home address.

• Fall requests are processed the first couple of weeks of January, so that they are issued and taxable in the next tax year.  Example: Fall 2018 – issued January 2019, taxable in 2019.
• Spring requests are processed in June
• Summer requests are processed in September

Please review a few important details regarding the waiver below.

• Tuition Waivers cannot be used in the semester that they are earned.
• Tuition Waivers can be used for 2 years after issuance date.
• Waivers requested at this time will be reported to the IRS and NYS Income Tax Bureau as income for the 2018 fiscal year. 
• The tax liability is imposed once the tuition waiver is issued to you regardless of whether or not you actually use it. 
• Once issued, waivers cannot be returned to void tax liability.

Please see the example figures below:

In 2018 a 3 credit waiver will result in a Form 1099 being issued for $1,635 and may be added to your taxable income (based on $545/graduate credit hour).

Possible tax implications based on your tax bracket based on a 1099 being issued for $1,635.

• 15% tax bracket – tax $245
• 25% tax bracket – tax $327

Elective and non-degree courses.

Continuing Education Information - Application to Request New York LMSW & LCSW Continuing Education Hours for MSW Elective Courses.

Non-Degree (Non-Matriculated) Admissions.