Tuition Waiver for Dependents
NMC offers a tuition waiver based on the employee’s appointment percent for regular employees and their dependents covering the cost of tuition for courses offered by the College (D-711.00), and for adjunct instructors and their dependents based on the number of contacts they taught in the previous year (D-712.00). If any of your dependents age 19 or older are planning to take classes, you must confirm their dependent status is in accordance with the Internal Revenue Code’s definition of dependency each semester that they enroll. (This does not apply to spouses.) According to IRS Publication 501, a qualifying child must meet the five tests of relationship, age, residency, support and joint return. The age requirements are detailed here:
- Under age 19 at the end of the year and younger than you (or your spouse if filing jointly),
- A full-time student under age 24 at the end of the year and younger than you (or your spouse if filing jointly), or
- Permanently and totally disabled at any time during the year, regardless of age.
(Please note that the age requirements for dependency differ from the age requirements for health benefits through the NMC health care plan.)
If you have a dependent 19 or older enrolled for Fall Semester, or if you have other questions about the tuition benefit, please contact Cheri Paul at 995-1026.