Taxes (1098-T)

IRS Form 1098-T is a tax document provided by educational institutions to students who may be eligible for tax credits or deductions related to higher education expenses. 

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 provide the 1098-T statement to you for your use in completing IRS Form 8863.  Detailed information on 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.

Who Receives a 1098-T

Receiving a 1098- T

Each student who is enrolled and for whom a reportable transaction is made during the calendar year should receive a 1098-T Tax form. A 1098-T form, also known as a tuition statement, reports payments received and payment due from schooling. Any F-1 Student with an ITIN or SSN can request a 1098-T Tax form. Although your SSN or ITIN is not a requirement for admission to UMB, we are required to collect one or the other for tax reporting. You may fulfill the requirement using the DocuSign form found on the CITS Authenticated UMB Forms Library. Once on this webpage, click on “Office of the Controller,” then select the UMB SFS Substitute W-9S Form under Student Financial Services.

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

Retrieving Your 1098-T

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.

How to retrieve your 1098-T Electronically

  • 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

Students who do not have access to SURFS and electronically consented will receive a code from Heartland ECSI to login and view statements once available.  If you did not receive this code, or cannot locate it, contact studentaccounthelp@umaryland.edu for assistance.

Students who did not electronically consent to receive their 1098-T would receive it via mail from Heartland ECSI.  All tax documents would be postmarked by January 31st, per IRS regulations.  If you have not received your 1098-T, contact studentaccounthelp@umaryland.edu for assistance.

Boxes of a 1098-T

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

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. 

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)

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.

Scholarships ▾

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.