1098-T

1098-T Reporting 

UMB is not permitted to answer any tax questions or offer any tax advice.  Student Financial Services team members cannot interpret the financial data that you may use to claim an educational tax credit. 

The 1098-T form is informational only, and the IRS, accountants and taxpayers should not be using these forms verbatim.  The IRS requires that UMB provides the 1098-T statement to you for your use in completing IRS Form 8863.  Detailed information of charges, payments, grants and scholarships is available by accessing your account activity in TouchNet® Bill+Payment™ via SURFS. 

The responsibility of a properly completed tax form belongs to the taxpayer, not to the colleges and universities.  The IRS does not require that you claim a tuition and fees deduction or educational tax credit.

For further assistance, please consult IRS Publication 970.

IMPORTANT NOTICE: 

*The Student Financial Services office was closed from the end of the business day on Thursday, Dec. 24, through Jan. 3, 2022. All payments mailed to the lockbox during this time will be posted on or after Jan. 3, 2022, and will be reported on your 2022 1098-T as a payment. 

**Institutional Emergency Grants and Federal CARES Act funds awarded and refunded during the 2021 tax year are not reported on your 1098-T.  For more information on the Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act, please visit https://www.irs.gov/newsroom/faqs-higher-education-emergency-relief-fund-and-emergency-financial-aid-grants-under-the-cares-act

Students may consent to receive their 1098-T Tuition Statement electronically via TouchNet upon login.  Students will be prompted to complete the consent in TouchNet until the decision is made to opt in or decline electronic statements.  The benefits of electronic consent are as follows:

  • Online delivery provides access to the form 1098-T earlier than the traditional mailing process.
  • Online delivery eliminates the chance that the 1098-T will get lost, misdirected or delayed during delivery, or misplaced once the student receives it.
  • Signing up for online delivery is easy and secure.
  • Students can receive their 1098-T form even while traveling or on assignment away from their home address.
  • Students who have consented to online delivery are able to print, email, or save their 1098-T.

Current Student with SURFS Access – eConsent 1098-T Retrieval Instructions

  • Login to TouchNet Bill+Payment via SURFS
  • From the TouchNet landing page, 1098-Ts will be available under the “Statements” section
  • Click on View Statements
  • Click View for the current tax year. This will redirect you to ECSI
  • Once you are redirected to ECSI, you are able to access all 1098-T statements available to you

Graduated/Other Students without SURFS Access – 1098-T Retrieval Instructions

  • You can access your 1098-T using the following link: https://www.heartland.ecsi.net/index.main.html#/access/lookup
  • You will be prompted to enter the school’s name—University of Maryland Baltimore (This will begin to auto-populate). Click submit.
  • You will then be asked to enter your First Name, Last Name, SSN and Zip Code (You must use the zip code on file for the tax year)
  • You will see a drop down for the 1098-T.  Click the plus sign on the right hand side of the screen, and you will be able to view/print all available forms.

Who gets a 1098-T?

  • Each student who is enrolled and for whom a reportable transaction is made during the calendar year.
  • Upon request, any F-1 Student with an ITIN or SSN.
    • Although your SSN or ITIN is not a requirement for admission to UMB, we are required to collect one or the other for the purpose of tax reporting.  You may fulfill the requirement using this form:  Form W-9S.  Please do not submit this form via email, as this is not a secure means of providing this information.

UMB is not required to provide, and does not provide a 1098-T for the following students:

  • Students whose qualified tuition and related expenses are entirely waived or paid entirely with scholarships/grants
  • Students for whom you do not maintain a separate financial account and whose tuition and related expenses are covered by a formal billing arrangement between an institution and the student’s employer or a government entity, such as the Department of Veterans Affairs or the Department of Defense

What is included in Box 1?

Box 1 includes all payments received during the tax year toward qualifying tuition and related expenses (QTRE).  Qualified tuition and fees include all tuition and fees, excluding the following items:

  • Housing (Pascault Row only)
  • Student Health Insurance
  • Student Accident Insurance
  • Shuttle Fee
  • APTA Membership Fees
  • ASDA Membership Fees
  • Board Examination Prep Fees
  • CNL Certification Exam Fee
  • Dental Hygiene Pins

What is reported in Box 4?

Box 4 reports any adjustments to qualified tuition and related expenses (QTRE) made during the current tax year for a prior tax year.

What is reported in Box 5?

Box 5 includes all scholarships and grants paid toward a student’s total cost of attendance during the tax year.  The total cost of attendance is comprised of tuition, mandatory fees, books and supplies, computer fees, hospitalization insurance, malpractice insurance, room and board, transportation allowance, and fees associated with the Federal Direct Stafford loan and the Federal Direct Grad PLUS loan. 

Box 5 includes scholarships/grant payments toward the list of non-QTRE items charged to your tuition account above.  Examples of Scholarships and Grants reported in Box 5:

  • Corporation or employer under a third-party billing arrangement
  • DoD Tuition Assistance and any other support for servicemembers and dependents
  • Federal Pell, SEOG, or other grants
  • Institution scholarships/grants
  • Private nonprofit or other organization scholarship/grant payments
  • Scholarships restricted to room and board (Academic Affairs Housing Award)
  • State grant, including vocational-rehabilitation
  • Veterans’ benefits (Chapter 31, Chapter 33 (Post 9/11 GI Bill), and Yellow Ribbon)

What is reported in Box 7?

Box 7 is the checkbox indicating if payments received during the tax year toward QTRE on the 1098-T are for an Academic Period beginning January-March of the subsequent tax year.  Spring charges are always billed in December of the prior year, which is why Box 7 may be checked on your 1098-T.

Are scholarships reported in both Box 1 and Box 5?

Scholarships may be reported in both Box 1 and Box 5 as payments from any source, except scholarships that cannot be used to cover qualified tuition and related expenses QTRE, are reported in Box 1 up to the amount of QTRE.

Why would I not receive a 1098-T?

Institutions are not required to provide a 1098-T for students who have received more funding in scholarships/grants during the tax year.  If you did not receive a 1098-T, this would be an indication that more scholarships and grants were reported than personal payments received.

Why would Box 1 be blank?

The University is required to file a 1098-T for any current or formerly enrolled student whom had a reportable transaction during the tax year.  This would include adjustments in Box 4 (i.e. a reduction in QTRE, or a refund issued to a student for a prior tax year) and adjustments in Box 6 (i.e. a reduction in any scholarship funds issued to a student for a prior tax year).