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Required Fees - University of Minnesota

 

Final treasury regulations effective December 26, 2002 clarify the definition of “required fees” that may be included in the definition of “tuition and related expense” for purposes of determining education tax credits and the above-the-line deduction.

INCLUDED:

Mandated Technology and Equipment Fees

Fees related to academic programs and fees for equipment and the use of technology may be included when the fees MUST be paid to the University for enrollment or attendance of the student at the institution.  At the University of Minnesota, the following such fees are mandated:

  • University Fee
  • Course Fees
  • Technology/Collegiate Fees
  • Facility Fees
  • College of Education and Human Development - Placement Service Fee
  • Dentistry – Instrument Usage Fee
  • Orientation Fee

 

Mandated Fees to Support On-Campus Organizations and Student Run Organizations

Fees that solely support on-campus organizations and student run organizations may be included only when the fee MUST be paid to the University for the enrollment or attendance of the student at the University.  At the University of Minnesota, the following such fees are mandated:

  • Student Services Fee (cannot be claimed if student elects to pay this fee)
  • Graduate and Professional Student Assembly Fee (GAPSA)
  • I.T. Board of Publications Fee
  • Minnesota Student Association Fee (MSA)
  • Student Emergency Loan Fund Fee
  • Council of College Boards Fee
  • Transportation Fee

 

EXCLUDED:

Based on our understanding of the proposed regulations, all other fees are excluded from the calculation of the credit.  Personal expenses and fees for costs such as room and board, books, insurance, medical expenses, transportation and similar living or family expenses are excluded from the definition of “tuition and related expense” for purposes of determining education tax credits.

 

The University of Minnesota does not render personal tax advice.  Parents and students are strongly encouraged to familiarize themselves with the tax benefits and consult, if necessary, with their personal tax advisors or the Internal Revenue Service for assistance in determining their eligibility for the education tax credits and the above-the-line deduction.  (January 2009)

 

 

About the Tax Management Office

Leadership

Kelly Farmer

Director


Parent Unit

University Finance

Financial Units Org Chart (pdf)

 

Department Contact Information

University Tax Management

2221 University Ave SE, Suite 100

Minneapolis, MN 55414

P: 612-624-1053, F: 612-626-1886

taxhelp@umn.edu

Directions & Parking Information


Tax Managment Staff

TMO Organizational Chart (pdf)