{"id":2213,"date":"2018-07-16T11:19:54","date_gmt":"2018-07-16T18:19:54","guid":{"rendered":"https:\/\/vendor.hub.wp.nau.edu\/human-resources\/who-is-eligible-for-reduced-tuition-rates\/"},"modified":"2023-04-03T10:44:50","modified_gmt":"2023-04-03T17:44:50","slug":"who-is-eligible-for-reduced-tuition-rates","status":"publish","type":"page","link":"https:\/\/in.nau.edu\/human-resources\/who-is-eligible-for-reduced-tuition-rates\/","title":{"rendered":"Benefits &#8211; Who is eligible for reduced tuition rates"},"content":{"rendered":"<h1>Who is eligible for reduced tuition rates<\/h1>\n<h3>Exception for divorced or separated parents<\/h3>\n<p>Because of the residency requirement, a child of divorced or separated parents is typically considered the qualifying dependent child of the custodial parent; however, the child may be treated as the qualifying dependent child of the noncustodial parent if all four of the following conditions are met:<\/p>\n<div class=\"collapse\">\n<ul>\n<li>The parents are divorced or legally separated under a decree of divorce or separate maintenance; are separated under a written separation agreement; or the parents lived apart at all times during the last 6 months of the year.<\/li>\n<li>The parents provided over half the total support for the child for the year.<\/li>\n<li>The child was in the custody of one or both parents for more than half the year.<\/li>\n<li>The custodial parent follows the IRS \u201cwritten declaration\u201d rules releasing the dependency exemption to the noncustodial parent and the noncustodial parent attaches all required documentation to his\/her tax return for the year of the tuition benefit period.<\/li>\n<\/ul>\n<\/div>\n<div>\n<h4><strong>Determining if your child is eligible<\/strong><\/h4>\n<ul>\n<li><a title=\"IRS Publication 50\" href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">IRS Publication 501<\/a>: Exemptions, Standard Deduction, and Filing Information section on \u201cExemptions for Dependents\u201d \u00a0can help you determine if your child meets the IRS definition of child.<\/li>\n<li>Review the <a href=\"https:\/\/in.nau.edu\/wp-content\/uploads\/sites\/5\/2018\/07\/Employee-Tuition-Reductions-Dependent-Eligibility-Questions.pdf\">Dependent Eligibility Questions<\/a>\u00a0which includes affidavit questions in the e-TRP<\/li>\n<li>Contact your tax advisor if you have questions about how to determine if your child meets the definition of a child under IRS code 152(f)(1).<\/li>\n<\/ul>\n<\/div>\n<!-- shortcode-right-column -->\n<div class=\"shortcode-right-column\" >\n    <div class=\"shortcode-right-column__container\"><!-- shortcode-block -->\n<div class=\"shortcode-block\">\n      <div class=\"block-header\">\n        <h3>More Information<\/h3>\n    <\/div>\n          <div class=\"block-body\">\n      <div>\n<ul>\n<li><a href=\"https:\/\/in.nau.edu\/wp-content\/uploads\/sites\/5\/2018\/07\/Employee-Tuition-Reductions-Dependent-Eligibility-Questions.pdf\">Dependent Eligibility Questions<\/a><\/li>\n<li><a href=\"https:\/\/in.nau.edu\/human-resources\/education-assistance\/\" target=\"_blank\" rel=\"noopener noreferrer\">How to submit a request<\/a><\/li>\n<li><a href=\"https:\/\/in.nau.edu\/human-resources\/education-assistance-faqs\/\" target=\"_blank\" rel=\"noopener noreferrer\">Frequently Asked Questions (FAQ)<\/a><\/li>\n<\/ul>\n<\/div>\n          <\/div>\n  <\/div>\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Who is eligible for reduced tuition rates Exception for divorced or separated parents Because of the residency requirement, a child of divorced or separated parents is typically considered the qualifying dependent child of the custodial parent; however, the child may be treated as the qualifying dependent child of the noncustodial parent if all four of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4885,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ring_central_script_selection":"","footnotes":""},"class_list":["post-2213","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/pages\/2213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/comments?post=2213"}],"version-history":[{"count":0,"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/pages\/2213\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/media\/4885"}],"wp:attachment":[{"href":"https:\/\/in.nau.edu\/human-resources\/wp-json\/wp\/v2\/media?parent=2213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}