UT/TBR Employee Fee Waiver

Rules & Procedures

TBR/UT 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. You may also refer to MTSU Policy 829 or TBR Guideline P-130.

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 does not cover materials fees and special course fees such as the Distance Education Fee, the College of Business Course fee, Biology Materials fees, etc.  Fee Waivers are accepted for one (1) course per term for a maximum of four credit hours per course and a maximum of four 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.

A separate form is required for each semester and each course, and must be submitted to the Business Office before the fee payment deadlines outlined in the schedule book. Please submit the forms to Student Services & Admissions Center, Room 290 or mail to the MTSU Business Office, 1301 E Main St., Murfreesboro, TN 37132.

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.

Complete this form showing the course for which you wish to enroll under Employee Fee Waiver guidelines. Sign and date this course request (sign no earlier than July 1 for fall, Nov. 1 for spring and April 1 for summer).

Have your supervisor complete the authorization section. The dean, department activity head, or vice president must also concur with this authorization.

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 TBR/UT Fee Waiver Rules & Procedures, please contact Vicki Pare, vicki.pare@mtsu.edu, in the Bursar's Office at (615) 898-5140.