Tuition Waivers

Student Intern Tuition Waivers

The Budgeting Office is responsible for processing the waiver payments for student intern sponsors. Below you will find guidelines for both Social Work and Critic Teacher Waivers. If you have any questions on the guidelines below or in regards to your waiver, please contact Rachael Killion.

Tuition Waivers are considered taxable income. Therefore, any waiver(s) valued at $600 or more in a calendar year has to be reported to the IRS, and a 1099 MISC (Miscellaneous Income) form will be generated.

Social Work Tuition Waiver Information

  • Social Work waivers will be granted and reported at the current SUNY MSW tuition rate.
    • If the waiver is redeemed in the same calendar year as it was granted, the actual redeemed amount will be reported to the IRS.
    • If the waiver is not redeemed in the same calendar year and the waiver redemption amount is greater than the MSW tuition rate, it is the waiver recipient’s responsibility to report the difference when filing their taxes. The same is true if the waiver is redeemed for a lesser value. Waiver recipients should work with their tax professional for reporting this difference.
    • No cash or waiver refund will be provided if a waiver is submitted for less than the issued credit hours (e.g. A recipient is issued a three-credit hour waiver and registers for a two-hour course. The recipient will not receive a cash or waiver refund.).
  • A Social Work waiver certificate waives only the cost of tuition. It does not cover any other fee added by the institution offering the course. Additional costs and fees are the responsibility of the person using the certificate.
  • This certificate is non-transferable and may not be transferred to staff or family. Only the person issued the waiver certificate may use it.
  • The certificate is good for 25 months from the date of issuance. The certificate will be issued at the end of the academic term in which the service was completed, or upon completion of the service.
  • The date of expiration ordinarily may not be extended. (An exception would be for military service or if the institution cancels a course, delaying the recipient’s opportunity to use the certificate.)
  • The certificate may be used at any institution that is part of the State University of New York. It cannot be redeemed at a private college or any other institution outside of SUNY.
  • The University clinical professor will provide the University with a list of persons who are to receive tuition waiver certificates.
  • No waiver will be issued until the following information is provided for the issuing officer:
    • Name, home address, and social security number of waiver recipient
    • Agency and address
    • Name of student
    • Semester and school year
    • Maximum credits approved to be waived
  • The full SUNY Policy can be found here.

Critic Teacher Waiver Information

  • The value of this waiver is $250.
  • The waiver of tuition is valid at any state-operated unit of the State University of New York.
  • In the event the named teacher chooses not to use this certificate, the waiver of tuition portion may be transferred to the school district in which service as a supervising/critic teacher was rendered, for use by other professional staff members of this school district.
  • Selection of alternate employees shall be by the chief administrative officer of the establishment.
  • The waiver of tuition certificate does not exempt the holder from fees and/or charges other than the amount of tuition specified.
  • The receipt of a tuition waiver may be subject to federal, state, or local income tax. If you have any questions with regards to the taxability, consult your personal tax advisor.