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