Procedures & Taxes

Application Procedure

For every year:

• Complete a Primary Tuition Scholarship (PTS) Application Form (PDF/Word) for the child
• Submit the PTS application together with (a) a copy of the itemized annual bill from the school; (b) information about any other awards or scholarships your child may be receiving; (c) a copy of your previous year’s federal tax return; and (d)  if you do not claim the child as your dependent, a copy of the previous year’s federal tax return of the person who does.
• Send the application and documentation to: 
  
  EBPA, Reimbursement Account
  P.O. Box 1140
  Exeter, NH 03833-1140
  Phone: 1-888-456-4576
  Fax: 1-603-773-4415
  Email: fsa@ebpabenefits.com
  Business Hours: M-F 8:00 am to 7:00 pm EST
  
  EBPA will send the scholarship check directly to the school within three weeks of receiving your application.  They will also send you a written confirmation of payment.

For first-time applicants:

With your initial application you must include proof of your relationship with your child, as described below:

• for biological child—birth certificate
• for child of spouse—birth certificate and marriage certificate
• for child 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 child—adoption papers.

Note:  The process for the first year for each child must be followed, even if you have received a PTS for other children in the past.

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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.  Note: EBPA cannot process applications for the Fall before July 1. 

You can submit an application after a school year begins, but no later than June 30 for the current school year.

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Is a PTS Taxable Income?

No —at least most of the time. Under current IRS regulations, a PTS is only taxable income if it benefits the dependent of a same-sex domestic partner.

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