The Graduate College Handbook - 2009
D. Waivers
The Tuition Waiver Policy governs waivers of tuition and fees associated with assistantship appointments and fellowship and traineeship appointments. For the full text of the tuition waiver policy, see www.grad.illinois.edu/policies/tuitionwaiver.
In addition to tuition, all waiver-generating appointments also waive the service fee, the health service fee, the Academic Facilities Maintenance Fund Assessment (AFMFA) fee and the Library/Technology fee. They also provide vision insurance, dental insurance, and partial payment of the health insurance fee.
- Assistantship Appointments:
Waiver-generating assistantship appointments are defined as appointments ranging from 25 percent through 67 percent time (based on a forty-hour week) for three-quarters of the term, defined as the period starting on the first day of classes and ending on the last day of final examinations. Three quarters of the term is defined for spring and fall as 91 days and as 41 days for the summer term. A teaching assistant appointment between 25 percent and 67 percent of full-time service for at least 21 days in Summer I (four-week part of Summer term) will be considered to be a waiver-generating appointment.Assistants on appointment for 68 percent or more of full-time service do not receive a tuition waiver. Appointments are cumulative. (See article 3-503 of the Student Code on Tuition Waivers)
Waiver-generating assistantship appointments provide either a waiver of full tuition or waiver of base-rate tuition, depending upon the curriculum in which the student is enrolled. In certain curricula, tuition waivers are "base-rate" waivers, i.e., the waivers cover no more than the in-state lowest full-time tuition, regardless of the student's residency status and regardless of the source of assistantship. The student is responsible for paying the remaining tuition. It is the student's curriculum that determines the type of tuition waiver, not the unit granting the assistantship.
Some enrolling colleges or departments may demand reimbursement for tuition income lost through assistantship waivers. Under the current budget policy, each college receives the tuition income from its graduate students and the tuition waiver represents a reduction in potential income for the student's disciplinary college. The policy allows authorized colleges to demand, from the unit appointing the assistant, reimbursement for the value of the tuition income lost through assistantships outside the college. For details, see the full Tuition Waiver Policy for graduate assistants.
- Fellowship (or Traineeship) Appointments:
A waiver-generating fellowship (or traineeship) provides a living allowance of at least $3,000 per semester and requires no services in return (see chapter VIII.B).Waiver-generating fellowship appointments provide a full waiver of tuition, regardless of whether the student's program is full or base-rate for assistantship waiver purposes.
- Summer Automatic Waivers:
Students without summer waiver-generating appointments who held waiver-generating appointments for the previous spring semester are eligible to receive summer automatic tuition waivers if they enroll in the summer semester. The summer automatic waiver provides the same tuition waiver (base rate or full) as that granted during the previous spring. However, it does not provide a waiver of the same fees as a waiver-generating appointment. Only the service fee, the AFMFA Fee, and the Library/Information Technology Fee are waived, see section 3-503 of the Student Code. Authorized enrolling colleges may request reimbursement for summer automatic waivers from an appointing unit if that unit was billed for the waiver in the spring semester, see chapter VII.D.1.
- Courtesy Fellowship Waivers:
Departments may request waivers for individual students who receive a fellowship from outside the University only in cases where the stipend is paid directly to the student and the award has no funding for tuition and fees. Requests for courtesy waivers must be issued by the student’s graduate program (on a Rating Form) and include specific information on the financial support the award provides. The Graduate College will review the information and determine the eligibility for a courtesy waiver. Courtesy fellowship waivers include a waiver of all tuition assessed, as well as the service fee, the health service fee, the AFMFA fee, and the Library/Technology fee. They also provide vision insurance, dental insurance and partial payment of the health insurance fee.
- Stand-alone Waivers:
At their discretion, colleges may waive the tuition for students with no waiver-generating appointment. The stand-alone waiver provides a full waiver of tuition, along with service fee, AFMFA fee, and Library/Technology fee. No other fees are covered in this waiver nor does it include dental and vision insurance coverage. Colleges may limit the number of stand-alone waivers they will grant. Students are advised to check with their departments for further information.
- Waiver Priority:
The campus has established a priority system to guide the work of the Office of Student Financial Aid in processing waivers in cases where students have more than one waiver-generating appointment or are eligible for waivers from multiple sources. If a student has a waiver-generating fellowship and a waiver-generating assistantship for the same term, the fellowship waiver (full waiver of tuition) will take priority. It is not possible to combine a base-rate graduate assistant tuition waiver with other partial tuition waivers (such as a waiver of non-resident tuition) to obtain a more complete waiver of tuition. Questions about the waiver priority system can be directed to the Office of Student Financial Aid.
- Taxes and Waivers:
Current tax law exempts teaching assistants (TAs), research assistants (RAs), and most fellows from having to pay taxes on the value of waivers of tuition and selected fees associated with these appointments. Some students holding graduate assistantships (GAs) or pre-professional graduate assistantships (PGAs) may be required to pay taxes on tuition and fee waivers that exceed a value of $5,250. Students receiving waivers associated with GA or PGA appointments will receive information from the Payroll Office to assist in determining what portion, if any, of the waiver should be considered taxable income and whether or not it will be necessary to withhold additional taxes from these students' paychecks. See the policy on Taxability of Tuition and Fee Waivers Associated with Assistantship and Fellowship Appointments for more information. For information about the taxability of fellowship stipends, see chapter VIII.B.4.