Tax FAQs for UB Students

No. Emergency financial aid grants under the CARES Act for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic, such as unexpected expenses for food, housing, course materials, technology, health care, or childcare, are qualified disaster relief payments under section 139 of the Internal Revenue Code. > Learn more about this IRS rule

What is the deadline for filing my taxes with the government?

In general, the national tax filing deadline in the U.S. is around April 15. NOTE: It is important to check the IRS tax filing deadlines each year to avoid interest and penalties.

I am not sure if I filled out my tax return correctly. Who can I meet with?

UB is unable to provide tax advice. There are several tools that can help you.

Scholarships and Fellowships

Are Scholarships and Fellowships taxable?

The general rule is that any income is subject to federal taxation, but qualified scholarships and fellowships are excluded from taxation. > Read IRS guidelines for scholarships or fellowship grants Qualified scholarships and fellowships include tuition and certain fees required for enrollment or attendance at the educational institution. However, all teaching and research assistantships paid as salary are considered taxable income by the Internal Revenue Service (IRS) and by New York state.

1098-T Tuition Statements

What is the 1098-T form?

Learn more about 1098-T form on UB Student Accounts' web page.

When will I receive my 1098-T form?

A 1098-T form is automatically reported to only those students with one of the following U.S. citizenship status on university records: native, naturalized, or permanent resident. For students that have not opted into electronic delivery, the statement will be mailed by January 31 of the following year to your permanent address on file. In addition, you may access and print your 1098-T online through ECSI, also available by January 31. Students with a non-resident alien status will not have a 1098-T automatically generated but may request one. In order for you to receive a 1098-T, you must complete a modified W-9S form (PDF) Download pdf and send it along with your request for a 1098-T. The deadline to request the current tax year’s 1098-T form is July 1. In addition to the student’s US citizenship status requirements, you receive a 1098-T if your IRS qualified tuition and related expenses were paid during the tax year. Therefore, if no IRS qualified tuition and related expenses were paid during the tax year, you may not receive a 1098-T form.

How can I access my 1098-T form online?

  1. Navigate to heartland.ecsi.net.
  2. Sign In or Register.
  3. You will receive your Heartland Key (17 Digit Account Number) once you Sign In or Register.
  4. Choose how to receive your verification code to complete ECSI's multi-factor authentication process.
  5. Click the checkbox “I am not a robot,” then click “continue.”
  6. Your personal 1098T page will be displayed. Click the (+) to expand the 1098-T Statement section to see your statement details as well as a link to a printer friendly version of your 1098T statement.

Need help logging in to Heartland ECSI? Please call 866-428-1098, Monday – Friday, 7:30am – 8:00pm EST.

I received my 1098-T form last year. Why haven’t I received one this year?

*In order for you to receive a 1098-T, you must submit a modified W-9S form (PDF) and send it along with your request for a 1098-T to the UB Registrar.

Why doesn’t my 1098-T Box 1 Payments match the amount I paid?

The IRS requires schools to report only payments of qualified tuition and related expenses for the calendar year (date the payment was posted on student account). The IRS does not consider the following items to be qualified expenses: courses involving sports, games, or hobbies (unless part of a degree program), dining/meal plan charges, health insurance, disability insurance fees (even if required; excluded by statute), housing charges, late payment fees, library fines, loan processing fees, orientation fees, parking permits, parking fines, student health fees, transportation fees (if providing individual benefit). For more information on IRS qualified tuition and related expenses, please visit IRS.gov.

I have received my 1098-T form and Box 1 and/or 5 are blank. Why is that?

You did not have any Payments of IRS qualified charges (Box 1) and/or financial aid and scholarships (Box 5) that posted during the tax year to report.

Why is Box 5 “Financial Aid” more than Box 1 “Payments?”

Box 5 is a total of all financial aid, scholarships, grants and third party payments per IRS instructions (IRS does not include loans) that are posted to the student’s account during the tax year. A student’s financial aid is based on their total cost of attendance, which includes costs that may not be considered qualified by the IRS for the Payments reported in Box 1. Please note: The university cannot provide you with tax advice or assistance related to the tax credits or how to claim the credit. For assistance, please contact a tax professional or refer to the IRS.gov website.

Why is Box 9 ‘Graduate Study’ checked?

The IRS requires the university to check Box 9 if the student was enrolled as a graduate student during the calendar year. The student is a graduate student if enrolled in a program or programs leading to a graduate-level degree, graduate-level certificate, or other recognized graduate-level educational credential. Please note: The university cannot provide you with tax advice or assistance related to the tax credits or how to claim the credit. For assistance, please contact a tax professional or refer to the IRS.gov website.