Rules & Procedures

MTSU, LGI, UT and TBR Employee Fee Waiver rules and forms are available at the institution of employment, usually in the personnel office. These forms should be certified and submitted to MTSU as outlined below.  Refer to MTSU Policy 829 or TBR Policy/Guideline P-130 for complete rules.

Special Instructions

Due to the "space availability" rule, fee waivers will not be accepted for classes selected and/or held prior to the date designated for fee waiver participants to register as outlined in the registration guide. Check the current term registration guide for the dates fee waiver participants may register. A $100 late registration fee will be charged to students who register on or after the first day of class.

The fee waiver covers undergraduate and graduate tuition, the Program Services Fee and the Distance Education fee for up to four credit hours per course.  It does not cover materials fees, Specialized Course fees such as the College of Business Course fee, Miscellaneous Course Fees, flight lab fees, etc.  Fee Waivers are accepted for one (1) course per term or part-of-term for a maximum of four credit hours per course and a maximum of four terms or part-of-terms per academic year. A separate form is required for each term and must be submitted to the Business Office before the fee payment deadlines.

Classes must be credit courses. You must be admitted to the institution to enroll. If you have never attended the institution for which you are requesting to take the course, contact that school’s admissions office.

Undergraduate course tuition paid by the Board of Regents, state universities, and the UT system for employees is excluded from the employee’s gross income according to Internal Revenue Code (IRC) Section 117 (d).

Graduate course tuition paid by the institution will be included in the employee’s income as wages. In some circumstances, if a course is deemed job related as strictly defined by the IRS, graduate course fees may be exempt from taxes.
Graduate courses are considered job related if they

1. maintain or improve skills required by the individual in his/her employment; or
2. they meet the express requirements of the individual’s employer or requirements of applicable law or regulations imposed as a condition to retain the present position or salary.

However, even if the courses meet the requirements listed above, expenditures are not considered job related if the course

1. is required to meet minimum education requirements for employment qualification; or
2. if it qualifies the individual for a new trade or business.

If you have any questions regarding the Employee Fee Waiver Rules & Procedures, please contact Nicole Llopis, nicole.llopis@mtsu.edu, in the Bursar's Office at (615) 898-5140.