Procedures and Taxes
Contacts, Forms
How Do I Apply?
You apply for a CTS term by term. EBPA will track the 8-term maximum. The procedure is always the same except for the initial term, which requires additional paperwork.
For every term:
- Complete a College Tuition Scholarship Application. This is available at your local Human Resources office or on this website.
- Obtain a copy of the itemized bill from the college or university for the term you want covered. Also attach information about any other awards or scholarships the student is receiving;
- Send the application and documentation to Employee Benefit Plan Administration, Inc. (EBPA).
EBPA will send the scholarship check directly to the college or university within three weeks of receiving your application. They will also send you a written confirmation of payment.
For questions about your application, please contact EBPA (see box).
For the first term only:
Your application must also include proof of your relationship with your dependent, as described below:
- for biological dependent—birth certificate
- for dependent of spouse—birth certificate and marriage certificate
- for dependent of same-sex domestic partner—birth certificate and evidence of partnership (i.e. two pieces of documentation that show shared financial responsibilities. Acceptable documentation includes a joint lease or mortgage, joint bank account statement, joint ownership of a motor vehicle, designation of the partner as primary beneficiary in the officer’s will, designation of the partner as beneficiary for the officer’s life insurance or retirement benefits, assignment of power of attorney to the partner, or registration in New York City’s Domestic Partnership Registration Program. In addition, the domestic partner must be an adult of the same gender, and not related to the employee by blood. The officer and domestic partner must have lived together in a committed personal relationship for at least six consecutive months before enrolling for coverage and must anticipate continuing to live together in a personal relationship in which they have joint and reciprocal financial responsibilities)
- for adopted dependent—adoption papers.
Note: The first term process must be followed for each dependent, even if you have received a CTS for other dependents in the past.
When Should I Submit the Reimbursement Form?
You should submit the application to EBPA as early as possible, preferably before the beginning of a school year. You can submit an application after a term begins, but no later than June 30 for the current academic year (Fall, Winter, Spring) and no later than October 31 for the most recent Summer term.
Is a CTS Taxable Income?
No —at least most of the time. Under current IRS regulations, a CTS only counts as taxable income when it benefits the dependent of a same-sex domestic partner.
Note: If a student receives tuition exemption for a Columbia Summer Session, or for a term as a visiting student in the Special Students Program, this will also be taxable income if the student is the dependent of a same-sex domestic partner