Benefits
- Education Benefits at a Glance
About
The Tuition Remission program provides a waiver of tuition for:
- Up to eight (8) undergraduate or graduate credit hours or the equivalent of eight undergraduate credit hours for non-credit courses each fall and spring semester
- Up to four (4) credit hours during the summer semester
- Up to three (3) credit hours per calendar year for health, fitness, and personal enrichment courses
- Mandatory fees are covered (special or lab fees are not covered)
Where
Tuition Remission can be used for classes at:
- The University of New Mexico
- New Mexico State University
- UNM Continuing Education and/or UNM departments for professional development
Who is Eligible
The Tuition Remission Program is extended to:
- Regular full and part-time staff and faculty (from their initial date of hire)
- Post-doctoral fellows
- UNM Retirees
For more detailed eligibility criteria, see University Administrative Policy #3700, Section 2.
Spouse/Domestic Partner
The spouse or domestic partner of an eligible employee may receive resident tuition for up to four (4) credit hours per semester for UNM courses taken for academic credit (including graduate courses). The value of the Tuition Remission benefit taken by spouses for graduate credit and courses taken by domestic partners is considered taxable income to the employee and will be included as compensation on the employee's W-2 form filed with the IRS and subject to income tax withholding once per semester.
How to Begin
- Register for the course or program through the applicable registration process
- Complete the Tuition Remission Form (you must utilize UNM’s VPN to access this form)
- Login to the application using your UNM Net ID and Password
- Detailed instructions for the Tuition Remission Form can be found here
- Submit the Tuition Remission Form
- Courses for Professional Development through UNM Continuing Education or UNM Departments should be submitted to the respective department.
- To avoid late fees, the Tuition Remission application must be submitted for payment prior to the published payment deadline date for the applicable term or course.
- If you are completing a tuition remission request for courses at NMSU, you will need to complete the PDF Tuition Remission Form. Make sure to include your NMSU ID on the top of the form (and also fill out the UNM ID field). Please send your completed form via email to the UNM Bursar’s Office: tuiremission@unm.edu
For more information on Tuition Remission including the Tuition Remission Form, see University Administrative Policy #3700 and the Section 127 Education Assistance Plan.
Tax Liability
According to University Administrative Policy #3700, item 3.5.1, if the amount of tuition paid during the calendar year exceeds the published IRS maximum amount; the amount in excess of the IRS maximum will be added to the employee's wages as taxable income. For more information, please read the plan document.
Frequently Asked Questions
I am a new employee at UNM, can I submit a Tuition Remission application for a course I am already enrolled in?
You must be employed as of the last day to register for the applicable semester to utilize the tuition remission benefit.
Can I use Tuition Remission for Academic and/or Professional Development and Health, Fitness, and Personal Enrichment courses?
Yes, the health, fitness, and personal enrichment allowance is in addition to the employee Tuition Remission benefit available for academic and professional development courses.
Are there any restrictions?
Tuition Remission can only be used to pay for tuition, differential tuition, and mandatory student fees, and cannot be used to pay for other costs associated with courses including but not limited to course fees, books, supplies, or exams. Tuition Remission cannot be used to pay for travel, food, or lodging expenses.
The Tuition Remission benefit will not cover costs at other institutions other than those specifically stated in Section 3 of University Administrative Policy #3700.
Will my tuition remission benefit be taxable?
The value of health, fitness, and personal enrichment programs will be included in the employee's taxable income and be subject to withholding.
If the amount of tuition and mandatory student fees paid during the calendar year for graduate courses exceeds the published IRS maximum amount, the amount in excess of the IRS maximum will be added to the employee’s wages as taxable income. The current IRS maximum is $5,250 per calendar year.
The value of the Tuition Remission benefit taken by spouses for graduate credit and courses taken by domestic partners is considered taxable income to the employee and will be included as compensation on the employee's W-2 form filed with the IRS and subject to income tax withholding once per semester.
What does it mean if my benefit is taxable?
The taxable amount will be added to your payroll as additional taxable income. The amount of tax that will be withheld depends on your individual tax status (from your W-4).
What happens if I exceed the semester credit hour limitation?
Any amounts exceeding the semester credit hour limitation will be reported to the Bursar’s Office. The excess amount will be charged to your bursar’s account and it will be your responsibility to pay the balance due.
What Happens if I separate from UNM?
If an employee separates from the University for reasons other than retirement, the employee, spouse or domestic partner, and any dependent children are no longer eligible for education benefits effective with the academic semester following the date of separation.
What is the benefit for UNM Retirees?
UNM retirees are eligible for unlimited employee tuition remission benefits for academic credit and non-credit professional development courses. Retirees may also use tuition remission for health, fitness, and personal enrichment courses, subject to the credit hour limitations for the calendar year. Spouses and domestic partners of retirees are eligible for up to four (4) credit hours of academic credit each semester.
