UNIVERSITY OF PITTSBURGH PROCEDURE 07-11-01

CATEGORY:              PERSONNEL

SECTION:                  Educational Benefits

SUBJECT:                 Employee/Spouse/Dependent Scholarships

EFFECTIVE DATE:   July 1, 2018 Revised

PAGE (S):                  4

I.    PURPOSE

      This procedure outlines steps for issuing education benefits to University of Pittsburgh

      full-time faculty and staff members, their spouses, and dependents.

II.   SCOPE

      This procedure is applicable to all campuses of the University of Pittsburgh.  It includes

      steps for calculating appropriate tax withholdings when required.  This procedure does

      not apply to scholarships processed through the Financial Aid Office.

III.  ADMINISTRATIVE RESPONSIBILITIES

      The Office of Human Resources is responsible for verifying faculty and staff member

      employment and resident status; confirming student registration; and awarding education

      benefits to staff members, their spouses and dependents.

      Regional Campuses are responsible for forwarding all requests for faculty and staff

      education benefit requests to the Office of Human Resources.

IV.  PROCEDURE

      Pittsburgh Campus Procedure - Processing Employee/Spouse/Dependent Education

      Benefits for Attendance at the Pittsburgh Campus.

      Staff/Faculty Member                          1.   After registration, complete FORM 0009

                                                                         Request for Education Benefits (Exhibit A),

                                                                         according to the attached Form Instruction

                                                                         Guide and submit it to Human Resources.

                                                                         (NOTE: Requests for education benefits

                                                                         must be processed as soon as possible

                                                                         after registration to ensure that the benefit

                                                                         credit appears on the student invoice.)

                                                                         a.   Staff members registering for graduate

                                                                               courses may be eligible for tax exemption.

                                                                               See FORM 0170 Graduate Education

                                                                               Benefit Certification (Exhibit B).

      Human Resources                              2.   Confirm the student's registration for the

                                                                         applicable term.

                                                                         a.   Request, documentation proving student's

                                                                               marital or dependent status.

                                                                         b.   Verify faculty or staff member eligibility

                                                                               through the Payroll/Personnel System.

                                                                   3.   Verify student's citizenship status.  Change

                                                                         residency status of U.S. citizens, with the

                                                                         exception of citizenship code FS, to

                                                                         Pennsylvania residency.  See Policy 07-11-01,

                                                                         Employee/Spouse/Dependent Education

                                                                         Benefits.

                                                                         a.   Complete FORM 0180 PITT 5023

                                                                               Employee/Spouse/Dependent Scholarship

                                                                               Supplement (Exhibit C).  Forward white

                                                                               copy to Student Registration and Financial

                                                                               Services, only if approved; yellow copy to

                                                                               employee/student; retain pink copy.

                                                                   4.   Calculate the appropriate education benefit

                                                                         credit amount and make it available on line. 

                                                                         (NOTE: Education benefit credit will be available

                                                                         and is deducted from the balance due through

                                                                         ISIS within three days after the Request for

                                                                         Education Benefits has been submitted and

                                                                         the invoice generated.)

                                                                   5.   If applicable, complete FORM 0035-1 Tax

                                                                         Calculation for Employee/Spouse Education

                                                                         Benefits (Exhibit D).  See Policy 07-11-01

                                                                         Employee/Spouse/Dependent Scholarships

                                                                         for Staff, section entitled "Tax Withholding on

                                                                         Tuition Scholarships."

                                                                   6.   Retain the Human Resources copies of

                                                                         FORM 0035-1 on file for audit purposes.

                                                                   7.   Forward original copy of FORM 0035-1 to the

                                                                         Payroll Department for inclusion in the Federal

                                                                         Income Tax and Social Security Tax section on

                                                                         the next applicable statement of earnings

                                                                         (Paycheck stub).

                                                                   8.   Issue the student copy of FORM 0035-1 to the

                                                                         student.

      Student                                                 9.  Present the invoice to the Cashier's Office

                                                                         along with payment of outstanding balance.

                                                                          a.   If the faculty/staff member, spouse, or

                                                                                dependent is attending the Pittsburgh

                                                                                Campus and the faculty/staff member is

                                                                                a full-time employee at a Regional

                                                                                Campus, the procedure is the same as

                                                                                steps 1 through 8 above.

 

      If the faculty/staff member, spouse, or dependent is attending one of the Regional

      Campuses and the faculty/staff member is a full-time employee at the Pittsburgh

      Campus,the procedure is the same through step 7 above, followed by:

      Student                                                 1.  Present the invoice along with payment of

                                                                         outstanding balance to the Regional

                                                                         Campus Business Office.

      If the faculty/staff member, spouse, or dependent is attending one of the Regional

      Campuses and the faculty/staff member is a full-time employee at one of the

      Regional Campuses, the procedure is as follows:

      Faculty/Staff Member                           1.   After registration, complete FORM 0009

                                                                          Request for Education Benefits and submit

                                                                          it to the Regional Campus Office of Human

                                                                          Resources.

      Regional Campus Office                      2.   Photocopy FORM 0009 Request for

                                                                          Education Benefits, and of Human Resources

                                                                          forward the original to the Pittsburgh Campus

                                                                          Office of Human Resources.  Retain copy for files.

      Pittsburgh Campus Office of

      Human Resources                               3.   Verify through the Payroll/Personnel System

                                                                          faculty/staff member eligibility.

                                                                    4.   Verify student's citizenship status.  U.S.

                                                                          citizens are eligible for Pennsylvania

                                                                          residency.

                                                                          a.   Complete FORM 0180 PITT 5023

                                                                                Employee/Spouse/ Dependent Scholarship

                                                                                Supplement.  Forward white copy to

                                                                                Student Registration and Financial

                                                                                Services, only if approved; yellow copy to

                                                                                employee/student; retain pink copy.

                                                                    5.   Calculate the appropriate education benefit

                                                                          credit amount and make it available on line.

      Student                                                  6.   Present the invoice along with payment of

                                                                           outstanding balance to the Regional

                                                                           Campus Business Office.

      Dependents of faculty or dependents of eligible staff members may receive education

      benefits while attending institutions other than the University of Pittsburgh and its

      Regional Campuses.  Dependents may attend other institutions for no more than eight

      terms.

      Faculty/Staff Member                            1.   Provide Human Resources with invoice

                                                                           from other institution.

      Staff Member                                         2.   Complete FORM 0181 PITT 5024 Verification

                                                                           of Eligibility (Exhibit E) according to the

                                                                           attached Form Instruction Guide, and

                                                                           submit it to Human Resources.

      Human Resources                                3.   Verify eligibility and complete bottom section

                                                                           of FORM 0181.

      Faculty Records                                    4.   Complete FORM 0035 Tax Calculation for

                                                                           Dependent Tuition Benefit for Other

                                                                           Educational Institutions (Exhibit F) by:

                                                                           a.   Calculating the dollar value of College of

                                                                                 Arts and Sciences (CAS) undergraduate

                                                                                 in-state tuition;

                                                                           b.   deducting the above amount and the

                                                                                 appropriate tax rate from the invoice

                                                                                 amount.

                                                                     5.   Issue a check in the appropriate amount

                                                                           payable to the other institution.

      Faculty/Staff Member                            6.   Remit payment of any outstanding balance.

V.   EXHIBITS

      Exhibit A - FORM 0009 Request for Education Benefits Employee/Spouse/Dependent

      FORM 0009 Form Instruction Guide

      Exhibit B - FORM 0170 Graduate Education Benefit Certification

      FORM 0170 Form Instruction Guide

      Exhibit C - FORM 0180 PITT 5023 Employee/Spouse/Dependent Scholarship Supplement

      FORM 0180 PITT 5023 Form Instruction Guide

      Exhibit D - FORM 0035-1 Tax Calculation for Employee/Spouse Education Benefits

      FORM 0035-1 Form Instruction Guide

      Exhibit E - FORM 0181 PITT 5024 Verification of Eligibility

      FORM 0181 PITT 5024 Form Instruction Guide

      Exhibit F - FORM 0035 Tax Calculation for Dependent Education Benefit for Other

      Educational Institutions

      FORM 0035 Form Instruction Guide

VI.  REFERENCE

      Policy 07-11-01, Employee/Spouse/Dependent Education Benefits