Full-Time Student Certification
An unmarried, full-time student, in an accredited institution of postsecondary education may be covered for health and dental insurance regardless of age pending approval of qualified certification from DAS-HRE.
Eligibility
To be considered eligible for Full Time Student Certification Status, your dependent must meet the following eligibility criteria:
Your unmarried full-time student over age 26 may be covered on your group insurance plan.
These students are eligible for coverage through the end of the month in which they marry or are no longer full-time students.
Undergraduate students qualify as full time if carrying 12 credit hours per semester. Graduate students must carry 9 hours per semester to be considered full time.
Please review the list of Acceptable documents you may use as proof of Full-Time Student Certification Status.
Enrollment:
You must complete the Full-Time Student Certification Status form before you can enroll the student(s) on your insurance plan.
This form must be completed and returned to your Human Resources Associate.
Once enrolled, you cannot cancel their coverage until the next Open Enrollment period unless there is a Qualified Life Event. Once the full-time student has graduated or marries, they must be removed from coverage by notifying your HRA in writing of any such changes within 30 calendar days.
Tax Consequences:
When you enroll your unmarried full-time student over the age of 26 in your health and/or dental coverage, you complete a Full Time Student Certification Status Form. You declare whether this student is or is not a qualified tax dependent as defined by the IRS.
Under federal tax law, the State must calculate the fair market value of the student coverage if your full-time student does not currently qualify as your tax dependent. This amount will be added to your gross income and subject to federal and state tax withholding, FICA, and will be reported on your W-2 Form.
Only certain individuals (other than yourself and your spouse) may receive medical and dental coverage on a tax-favored basis. If the full-time student you wish to enroll does not currently qualify as your tax dependent per the IRS, you will be taxed on the fair market value of dependent coverage. This excess value will be included in your gross income. Please see your Human Resources Associate for more detailed information including the Added Value Tax Matrix showing these taxable amounts. You may also want to visit with your tax advisor.
Health Flexible Spending Account:
Expenses for a non-qualified student may not be claimed under the Health Flexible Spending Accounts (FSA).
COBRA Coverage:
The covered dependent has 36 months of COBRA eligibility. An annual mailing is sent to those qualifying for COBRA.
Resources
Additional Information
Once a full-time student is no longer enrolled in full time classes or has graduated, they are no longer eligible to remain covered under the insurance policy(s) as a full-time student. It is the employee’s responsibility to notify the HRA in writing within 30 calendar days and process the change as a qualifying life event in Workday.