Participants must agree to remain at Duke for two years following reimbursement of $2,500 or more. If you
voluntarily terminate employment before completing two years of service after receiving tuition reimbursement
from Duke totaling at least $2,500, you must repay 50% of the amount reimbursed over $2,500.
Employee Tuition Assistance Program: Reimbursement
Getting Reimbursed
After you have completed the course, send official institutional documentation of successful completion
(a "C" grade or better, "Pass" or "Satisfactory") and completed Reimbursement Request Form to:
Duke Human Resources Benefits
Employee Tuition Assistance Program Administrator
P.O. Box 90502
Durham, NC 27705
Fax: (919) 684-8620
Phone: (919) 684-5600
Please also send a copy of the confirmation statement you received from Duke Human Resources in the
application process to expedite the reimbursement. (See Application and Reimbursement Process)
Requests for reimbursement should be made within 60 days
following successful completion of the course.
Taxability
Each employee approved for tuition reimbursement is eligible for a maximum benefit of
$5000 for courses taken in a calendar year. The benefit is not considered taxable income
for most eligible employees. However, according to Internal Revenue Code guidelines, any amount reimbursed which exceeds
the program maximum in a calendar year ($5000) will be taxable. Taxability is determined
based on the date that the reimbursed payment is issued. Taxes are withheld up front and the
employee receives the net amount. There may be instances where reimbursements are issued
in a different tax year from which the courses were taken. (Example: An employee applies and is approved
for a Fall 2008 course and the employee submits all required documentation for reimbursement to the Benefits office
on December 16, 2008. In this scenario, the reimbursement would be issued in January, 2009, thereby affecting the taxability of
subsequent tuition reimbursements issued in tax year 2009.)
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