Graduate Assistantship Rules 2020-21

1. Tuition waiver credit hours received for all GVSU funded graduate assistantships will be as follows:
   1. 9-month GA – 18 credit hours (F – 9, W – 9)
   2. 10-month GA – 21 credit hours (F – 9, W – 9, S/S – 3)
   3. 12-month GA – 24 credit hours (F – 9, W – 9, S/S – 6)

2. Tuition waivers are to be used for graduate coursework at GVSU.
3. Students will be limited to receiving a maximum of 9 credit hours of tuition waiver during the Fall and Winter semesters and a maximum of 6 credit hours of tuition waiver during the Spring/Summer semester.
4. Tuition waivers may not be used for 696/796 coursework without prior approval of the Dean of the Graduate School.
5. Unused tuition waiver credits may not be rolled over into subsequent semesters without approval of the Dean of The Graduate School.
6. Full-time, graduate assistantships may only be split into two half-time positions with the prior approval of the Dean of The Graduate School. Half-time, 9-month graduate assistantship positions will receive 4.5 credit hours of tuition waiver for both the Fall and Winter semesters (9 credit hours total). Half-time, 10-month graduate assistantship positions will receive 4.5 credit hours of tuition waiver for both the Fall and Winter semesters and 1.5 credit hours of tuition waiver for the Spring/Summer semester (10.5 credit hours total). Half-time, 12-month graduate assistantship positions will receive 4.5 credit hours of tuition waiver for both the Fall and Winter semesters and 3 credit hours of tuition waiver for the Spring/Summer semester (12 credit hours total).
7. All graduate assistantships must have a current position description that is on file with The Graduate School. In order to be in compliance with the Internal Revenue Service definition of the tuition reduction exemption for Graduate Assistants (GA) all job responsibilities for GAs must include a significant instructional or research component. If the GA responsibilities are non-instructional or non-research then the tuition remission and stipend received by the student is subject to Federal, State, and Local withholding tax under I.R.C. § 117(d). Please clearly identify the significant instructional or research component when submitting the GA Job Descriptions.