PLEASE READ THIS ENTIRE SECTION CAREFULLY
Under Section 127 of the Internal Revenue Code (IRC, Subtitle A, Chapter 1, Subchapter B, Part III, Section 127), tuition reimbursement amounts over $5,250 in a calendar year are subject to tax. Tuition reimbursement above $5,250 in any calendar year will be paid as a taxable event with the appropriate taxes withheld and will be reported in Box 1 of your W-2 as part of your wages as required under Section 127 of the IRS Code.
Permanent AACPS employees could be eligible for a tuition reimbursement benefit for coursework taken while employed with AACPS. The tuition benefit is based on the
- the bargaining unit where employed when coursework was taken, and
- the negotiated language for that bargaining unit. We only go back three (3) “reimbursement years” (see definition below) if you have not submitted for reimbursement in the past. Employees must be current, permanent employees of AACPS when the course is taken AND on the date payment is made.
Tuition reimbursement is based on when the course is taken, not when the request is submitted.
Semester-based programs – A reimbursement year is based on Fall, Winter, Spring, Summer as listed on the official transcript.
Calendar-based programs – A reimbursement year begins September 1st and ends August 31st.
- If the official transcript has a beginning and ending date, the tuition reimbursement is based on the ending date.
- If the official transcript has only one date, the reimbursement is based on that date.
TUITION BENEFITS ALLOWED
Each Bargaining Unit’s SPECIFIC information regarding special Programs and/or Procedures for Tuition Reimbursement by Unit can be seen by clicking on the links on the left and below.
Courses must be JOB-RELATED. Courses that are submitted for reimbursement but which are deemed as not JOB-RELATED will not be reimbursed. If you have questions on whether a course may be JOB-RELATED, follow the guidelines below:
HOW TO REQUEST REIMBURSEMENT
Human Resources/Tuition Reimbursement requires the documents below via email, inter-office mail, regular mail, or fax. The date the complete packet is received will determine when reimbursement will be made based on the document deadlines.
2. Proof of payment - A copy of the college/university account statement showing your name, the college name, the dates and name of course work taken, how much you were billed for tuition and it must show the payment as completed
3. Transcript - An original, official transcript (paper or electronic) showing the completed course and grade earned (copies not accepted). E-transcripts must be sent directly from the college/university to AACPS’s dedicated transcript email: firstname.lastname@example.org.
4. Pre-approval form – needed for Unit 3 or 4 for college coursework or for Professional Development Allowance (Units 5 or 6) requests.
IMPORTANT: If sending e-transcripts, don’t forget to submit the remaining paperwork (#1 and #2 and #4 if applicable) to your tuition reimbursement technician
Anastasia Perillo email@example.com (A-K)
Laurie Hanley firstname.lastname@example.org (L-Z)
DEADLINES AND PAY DATES
If all required documents
are received by:
be paid by:
Friday, September 15, 2023 Wednesday, October 4, 2023 Wednesday, November 15, 2023 Wednesday, December 13, 2023 Thursday, February 15, 2024 Wednesday, March 6, 2024
Wednesday, May 15, 2024
Wednesday, June 12, 2024
Employees who receive reimbursement for more classes in a reimbursement year than they are eligible for, will be required to reimburse AACPS for the overage.
Common instances of overpayment:
- An employee receives tuition reimbursement through HR and takes partnership courses at the same time.
- Unit 1 staff in a Masters in Critical Shortage Area program who do not complete the program or do not complete the post-graduate 4-year service requirement before separating from AACPS.
TUITION REIMBURSEMENT IN HUMAN RESOURCES:
Anastasia Perillo (A-K)
Laurie Hanley (L-Z)
Fax Number: 1-443-458-0141
PROFESSIONAL GROWTH AND DEVELOPMENT PARTNERSHIP/COHORT
Direct Billing Information:
Dr. Daman Harris