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• If the unit/course limitation is exceeded, the employee must pay the difference in fees.
• The dependent must be matriculated toward a degree or teaching credential and the courses enrolled in on a fee-waiver basis must be for credit toward completion of that degree or teaching credential.
• All classes must be taken for academic credit and meet normal academic standards. Classes may NOT be audited.
• Fee waiver applies to CSU state-supported (general fund) courses only, including state-supported courses that are offered through summer term. Courses in self-support (i.e., Extended Education) programs may not be taken through the CSU Fee Waiver program. In addition, fees for joint doctoral programs that are paid directly to the 鈥減artner鈥� university cannot be waived under the CSU Fee Waiver Program.
• Eligible dependents enrolled in the CSU Doctoral program are eligible for a partial fee waiver equivalent to the part-time Graduate Tuition Fee. Eligible dependents are responsible for paying the difference between the applicable Doctorate Fee and the part-time Graduate Tuition fee. Eligible dependent doctoral fee waivers shall be in compliance with respective CSU policy.
• An eligible employee may transfer their fee waiver benefit to one person (either a spouse, a dependent child, or domestic partner), regardless of whether that individual uses the full entitlement of 2 courses.
• If both parents are eligible employees, each may have a fee waiver benefit that can be transferred. One child may be the recipient of both benefits making him or her eligible to enroll in up to 4 classes on a fee waiver basis. However, each parent may give his or her benefit to a different child, with each child being entitled to no more than 2 courses of fee waiver eligibility.
• The Dependent Fee Waiver program does not provide for preferential admission consideration for participants. A Dependent Fee Waiver Application transferring your benefit to your dependent/spouse/domestic partner must be submitted for each term of attendance utilizing the dependent fee waiver program. If enrolled at CSUDH, complete the Fee Waiver application at time of registration for classes.
• Fee waiver submission deadlines are determined by each CSU campus. Contact the appropriate campus of attendance for specific requirements. For CSUDH, Fee Waiver applications will not be accepted after Census Date of the applied semester.

Eligible employee's dependents are not limited to using their fee waiver eligibility at the campus where the employee is employed but may take courses on a fee-waiver basis at any other CSU campus. If you are a Dependent of another CSU employee attending CSUDH, the eligible employee completes the required transfer of benefit paperwork at their own campus. When approved, documentation will be sent to CSUDH Benefit's Office. This transfer must be submitted for each term the dependent is attending CSUDH.

Under current IRS regulations, the dependent fee waiver benefit is not taxable for undergraduate dependent children or spouse coursework. The benefit is taxable for graduate dependent children, spouse, and undergraduate and graduate domestic partner coursework. This taxation is applied to the employee who transfers the benefit and occurs via withdrawal on their check warrant.

Spouses, dependent children, or domestic partners, who do not meet established in-state residency requirements must pay non-resident tuition.

The value of fees waived for all graduate/doctorate level coursework taken by an employee鈥檚 spouse, domestic partner or dependent child through this program continues to be reported as taxable income to the employee and the additional tax deductions taken from the employees' pay. All undergraduate level coursework taken by an employee鈥檚 domestic partner through this program is taxable as well.

Imputed Tax Rates

Imputed income related to participation in the CSU Employee Fee Waiver & Reduction Program, as outlined above, is subject to specific tax rates as follows:

• Federal 22%
• State of California 6.6%
• Social Security 6.2%
• Medicare 1.45%
• Total Imputed Tax Rate 36.25%

Imputed income related to participation in the CSU Employee Fee Waiver & Reduction Program, as outlined above, is subject to specific tax rates as follows:

The imputed income is reported to the State Controller's Office once each term. The reporting is done after Census for the term, so there is no adverse tax reporting on imputed income when an employee or an employee鈥檚 dependent drops courses.

• Qualified Tuition Reduction under Internal Revenue Code Section 117(d); and
• Educational Assistance Programs under Internal Revenue Code Section 127;
• Working Condition Fringe Benefits under Internal Revenue Code Section 132(d) (for employees to pursue through their personal tax advisor, if applicable).