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.
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.
UB is unable to provide tax advice. There are several tools that can help you.
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.
Learn more about 1098-T form on UB Student Accounts' web page.
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.
UB partners with Educational Computer Systems, Inc. (ECSI) to deliver the 1098-T statements online. Students can access and print their tax statements directly from the ECSI 1098-T website.
Need help logging in to Heartland ECSI? Please call 866-428-1098, Monday – Friday, 7:30am – 8:00pm EST.
There are several reasons why you may not automatically receive a 1098-T form, including the following:
*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.
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.
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.
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.
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.
Students are subject to FICA taxes during the summer unless they are enrolled as a full-time student.
You can find more information on changing your tax withholding on the UB Human Resources (Payroll) website.
No. You only receive one W2 for all state appointments.
No. You must contact State Payroll to request a reprint of your W2.
If all of your wages were exempt from taxes due to a tax treaty, you will not receive a W-2. If you are an international student and all of your income was nontaxable, it will be reported on the 1042-S statement.
No. HUB does not communicate with Human Resources (HR). You will need to inform HR directly. Please use the Employee Biographic Update located in the Forms Catalog to change your address. UBITName and password is required.
Unlike the W2, the 1042-S statements are not mailed out until mid-March.
Not everyone will receive a 1042-S statement. This form is only for non-resident alien employees that used a tax treaty exemption and/or had a taxable scholarship or fellowship.
If you received wages from employment and received a taxable scholarship/fellowship, you will receive a 1042-S for each type of income.
If you are a non-resident alien for tax purposes, you are not eligible to use Turbo Tax. UB contracts with Sprintax for all of our non-resident alien students and employees to use for filing their income tax returns. Once you become a resident alien for tax purposes you can use Turbo Tax or any other online service of your choosing.
You will need to file an amended return. Please visit the IRS website for guidance.
Students use this form to:
You cannot receive a 1098-T form if you do not have a SSN or ITIN.
The W-9S form is your certification that your Tax ID number is correct. The IRS can impose a penalty on the educational institution for reporting a 1098T with a missing or invalid tax ID number. The university may request that the student certify that their tax ID number is valid to prevent being penalized. You are required to provide this to the university upon request.
Please send your completed modified W-9S form (PDF) to the UB Registrar.
