The Student Accounts office helps SMU students manage their accounts, payments, and refunds.
We offer a number of services, including customer service and support to billing customers via phone, email, and in-person; billing and collections for tuition, fees, and health insurance charges (if enrolled); financial aid disbursement oversight, including refunds with approved disbursement amounts; and management of 1098-T tax reporting.
The cost of attending Samuel Merritt University depends on many factors, such as your program of study or whether you’re attending full- or part-time. It is important to work with your financial aid counselor to ensure your award package meets your short-term and long-term needs, including your out-of-pocket educational expenses while you are enrolled in your program.
Here, you’ll find current tuition and fees information, as well as details about the billing and payment process. For your convenience, we offer an online payment website area known as SMURF (Samuel Merritt University Records and Finance). The Student Accounts/Business Office is always available to help you with any payment-related questions.
Samuel Merritt University Records and Finance
We provide students with detailed financial statements and information to assist them and their parents in meeting their obligations to the University. We provide personalized financial counseling by designing plans and apprising students of other alternatives such as financial aid and scholarships in order to successfully and effectively meet each individual’s budgeting needs.
We offer interest-free monthly payment options, which can be used in combination with scholarships and direct loans. We also accept credit card (Visa or Mastercard) payments by telephone.
Contact Us
Phone: 800.607.6377 (option 2)
Fax: 510.457.2631
Email: studentaccounts@samuelmerritt.edu
Hours: Mon. to Fri. 8 a.m. to 5 p.m. By appointment.
Address: 3100 Telegraph Ave, Suite 1110, Oakland, CA 94609
Here, you will find detailed information regarding tuition rates specific to each college, as well as additional fees that may apply. To view the complete breakdown of costs, including the latest updates and specifics, please refer to the PDF document containing the 2024-2025 academic tuition details linked below. Should you have any questions or require further assistance regarding your student account, our dedicated team is here to support you every step of the way.
Course Overload: Undergraduate students in good academic standing may request to enroll in more than 17.5 units in any semester with the registrar’s approval.
Course Repetition: If a student repeats a course for any reason, the student will be charged the tuition and fees in effect at the time the course is repeated.
Part-time Study: Some programs at SMU are sequential in nature; therefore students must receive clearance from the department chair to be classified as part-time.
Drops and Withdrawals
A drop is when a student drops a course but remains enrolled in other courses during the same term. A withdrawal is when a student drops all courses in an academic term, even if they are enrolled in a previous or future term.
SMU operates with three terms: Fall, Spring, and Summer. Specific dates are outlined on each program’s academic calendar.
Tuition Adjustments for Drops and Withdrawals:
If a student drops a course or courses during the add/drop period, their tuition will be adjusted. The add/drop period is the first two weeks of each term. If a student withdraws from the academic term, a different calculation is used to determine if/how the tuition will be adjusted.
Return of Financial Aid after Drops and Withdrawals:
If you drop courses or withdraw from the semester, you may be required to return all or a portion of the financial aid that you accepted. This situation could result in you owing funds to SMU, the government, or both. If you are a financial aid recipient, please contact the Financial Aid & Scholarships Office to discuss the financial aid impact of dropping from courses or withdrawing from all sessions.
Payment Due Dates
Tuition and fees are due before the first day of each semester to be considered paid on time. Students wishing to pay their tuition by credit card and use their financial aid for living expenses must pay via SMURF (the Samuel Merritt University Records and Finance website) 14 days before the start of the semester. Students who have been approved for financial aid and do not see their “Anticipated Aid” on SMURF should consult the Campus Service Center at 510.879.9200. It is the student’s responsibility to maintain their address and phone number on SMURF.
Payment Options
Payments can by made online through SMURF, by payment plan, by check either in person or by mail, or through third-party billing. Please note that all checks should be made payable to Samuel Merritt University.
Payment Plan Information
• Payment plans are available for students who are paying out of pocket or who do not have enough financial aid to cover their balance. If your financial aid funds covers 100% of tuition, no payment plan is needed.
• Samuel Merritt’s payment plan option gives students the opportunity to pay in monthly installments by evenly splitting up tuition balance for the duration of the semester. If the length of the semester is four months, the payment plan can be set up for a maximum of four months; the last payment must be paid by the last day of the semester. If a payment plan is current, students are allowed to register for the next semester without the balance being paid in full.
• A new payment plan must be set up each semester, as payment plans do not carry forward. Students are able to set up their payment plan through their SMURF account after they enroll each semester.
• Payment plans must be setup within the first 30 days of each semester.
• Certified financial aid is deducted from your balance when your payment plan is set up.
• Non-certified financial aid at the time of payment plan setup is not automatically deducted from your payment plan balance.
• Once the payment plan is set up, the student will receive a Payment Plan Contract by email, containing the payment schedule and amount.
• Monthly billing statements are not mailed to payment plan participants. The student is responsible for making sure payments are made on time.
• A late fee of $25 is assessed if payment is received more than five days past the due date.
• Payment plan payments can be made by checks or via credit card by logging into SMURF. Only Visa or Mastercard is accepted.
• Automatic pay option is not available at this time.
• Balance may be paid in full early, without penalty, at any time.
• SMURF is available 24/7 to check your total balance.
Mail or deliver checks to:
Samuel Merritt University
Attn: Cashier's Office
3100 Telegraph Ave, Suite 1110
Oakland, CA 94609
Third-Party Billing
Third-party billing or outside agency billing refers to an outside entity that may assist in paying part or all of your tuition and fees. If you have third-party billing, submit all paperwork to the Student Accounts department. If you have additional questions about the process, please contact studentaccounts@samuelmerritt.edu or 510.879.9236.
Nonpayment of Tuition and Fees
To receive clearance from the Business Office, the student must meet one of the following criteria: (1) have paid all amounts owed, (2) enrolled in an approved payment plan, or (3) present proof that the outstanding balance owed will be covered by financial aid and/or third-party billing.
Students who have an unpaid balance with SMU may not register for subsequent terms. A Business Office Hold will be placed on the student’s account, and a 1% monthly late fee will accrue until payment is made in full. Students with poor payment history (returned checks, nonpayment of payment plans) are required to pay in full at the time of registration for all charges posted to their account. If a student is enrolled in a payment plan and misses two consecutive monthly payments, SMU reserves the right to cancel the payment plan and place the student on a Business Office Hold.
Diplomas will not be issued to current or former students with a past due tuition balance and/or past due balances on Federal Perkins, Federal Nursing, and/or Federal HPSL loans. SMU will assign delinquent accounts to collection agencies and report to the credit bureaus. SMU further reserves the right to recover all costs involved with the collection due to the nonpayment of the outstanding balance. Reasonable collection costs of up to 25% on the first agency referral and 30% on the second agency referral resulting from failure to pay may be incurred and will be the responsibility of the student. In addition to withholding diplomas from students who have outstanding financial obligations to the University, attorney’s fees and other collection costs incurred by the University will be the responsibility of the student.
Note: Application fees and deposits are non-refundable, whether or not the student enrolls or attends classes
2024-2025
Application fees—Payable to third-party vendor (Centralized Application Service)
Application fees—Payable to Samuel Merritt University
Tuition Deposits
Note: Application fees and tuition deposits are non-refundable, whether or not the student withdraws in the first week of the term.
Credits on Student Accounts
When a credit balance is present on a student’s account, disbursements will be processed within 14 days after the first day of class. If the credit balance occurs after the term has started, the credit balance will be disbursed within 14 days of the credit balance. This does not apply to tuition deposits.
It is recommended to set up direct deposit on your account:
You will be asked to enter your bank account and routing information. Please double check that you have entered your banking information correctly to avoid your refunds delay
Refund Policy: Withdrawal or Leave of Absence
If the student withdraws or takes a leave of absence from the University, the student must complete the online withdrawal/LOA form to request a refund. Once the online withdrawal from the University is completed, all principal SMU offices will automatically receive notification. Refunds are based upon the schedules in the following section. Fees are generally non-refundable. The University must follow current federal regulations in effect for students who receive Title IV (federal) financial aid.
| 1st Week | 85% of tuition refunded |
| 2nd Week | 80% of tuition refunded |
| 3rd Week | 75% of tuition refunded |
| 4th Week | 75% of tuition refunded |
| 5th Week to the end of the semester | 0% of tuition refunded |
Students who wish to petition for an exception to the refund policy may do so by submitting an email of explanation and any verification documents to studentaccounts@samuelmerritt.edu.
Refund Following Grievance
If the dismissal is upheld, the effective date will be the end of the previous term. At the point of dismissal, all eligible financial aid will be returned to the appropriate financial aid.
Return of Unearned Military Tuition Assistance Funds Policy
Military Tuition Assistance (TA) is awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of TA funds originally awarded.
To comply with the new Department of Defense policy, Samuel Merritt University will return any unearned TA funds on a prorated basis through at least the 60% portion of the period for which the funds were provided. TA funds are earned proportionally during an enrollment period, with unearned funds returned based upon when a student stops attending. These funds are returned to the military service branch.
When a service member stops attending due to a military service obligation, the educational institution will work with the affected service member to identify solutions that will not result in student debt for the returned portion.
15-Week Courses
15-Week Course Withdraw Submitted
What is a 1098-T?
The IRS Form 1098-T Tuition Statement is used to assist the taxpayer in determining eligibility for certain education tax credits. These benefits may allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets all requirements in the Taxpayer Relief Act of 1997 (TRA97). There is no IRS requirement to claim an education tax credit, and taxpayers are not required to attach the 1098-T form to their return.
For detailed information regarding these credits please consult IRS Publication 970 Tax Benefits for Education.
What is reported on the 1098-T?
Your 1098-T reports Qualified Tuition and Related Expenses (QTRE) paid to Samuel Merritt University in Box 1. Generally, this amount includes amounts paid during the tax year for tuition and related expenses that are required for enrollment at Samuel Merritt University.
The Boxes
Box 1: This box contains the amount paid for Qualified Tuition and Related Expenses (QTRE) during the previous calendar year. Payments include scholarships and grants, except for scholarships and grants for room and board, loans, AmeriCorps payments, and personal payments. Refunds received from any of these types of payments have been excluded from the total.
Employer-based tuition discounts and staff tuition waivers are not considered scholarships or grants; instead, the amount of the discount or waiver is used to reduce the amount billed for the calendar year.
The amount paid cannot exceed the QTRE amount billed for the calendar year. The amount billed was calculated separately and does not appear on the 1098-T. If the amount paid exceeded the amount billed, the amount billed is reported in Box 1.
Box 2: This box will be blank.
Box 3: This box will be blank.
Box 4: Reports adjustments made to qualified tuition and related expenses reported on a prior year Form 1098-T in Box 1. The amount reported in Box 4 represents a reduction in tuition billed during a prior calendar year. The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may claim for the prior year. See IRS Form 8863 or IRS Publication 970 for more information.
Box 5: All scholarships and grants received in the calendar year. This includes SMU scholarships and grants, outside scholarships, state and federal grants, scholarships and grants, vocational rehab payments, and VA benefit payments.
Box 6: Adjustments to scholarships or grants from a prior year (net of credits and charges.)
Box 7: Payments received in the calendar year that are intended for a term beginning January-March of the next calendar year.
Box 8: At least a half-time student during at least one semester during the calendar year. The academic terms for the calendar year include Spring, Summer, and Fall.
Box 9: Graduate student status.
Box 10: This box will be blank.
What should I do if the totals on my 1098-T don’t look correct?
Your 1098-T form reports Qualified Tuition and Related Expenses (QTRE) amounts paid in Box 1 for the calendar/tax year. Amounts paid are reported on your 1098-T form based on the date the payment is posted to SMURF, regardless of the date or term the charge is posted.
For example, a charge for Spring 2024 posted to your SMURF account in November 2023 would be included on your 2023 tax form if the payment is posted to your SMURF account by 12/31/23. However, if the payment is posted on or after 1/1/24, it would be included on your 2024 form.
Please note that fees that were reported on a prior year’s tax form may not be reported again on a subsequent 1098-T tax form.
What is QTRE Cap?
This is the maximum amount that can be reported in Box 1.
QTRE Cap = Tuition Billed + Carry Over from Previous Year + Box 4
What is a Carry Over from Previous Year?
The term “Carry Over” refers to the amount of QTRE that is carried from previous years.
Carry Over = Previous Tuition Reported – Previous Payments Reported
For example, a charge for Spring 2024 posted to your SMURF account in November 2023. This is a QTRE for the 2023 tax year. If there were enough payments made to cover that amount plus any carry over, there would not be QTRE in 2024. If a carry over was calculated in 2023, then payments made in 2024 would be reported on a 1098-T for 2024.
Why did I not receive a form?
If your 1098-T tax form was not available after January 31 online or if your 1098-T form was not mailed to you after February, a 1098-T form may not have been generated for you. Potential reasons for this are:
What should I do if my SSN or ITIN is not on file with Samuel Merritt University?
If your SSN or ITIN is not on file, email the registrar at registrar@samuelmerritt.edu to update your student record. Please note: Do not email your SSN or ITIN.
What if I still have questions about my 1098-T?
If you have any further questions regarding your tax forms, email studentaccounts@samuelmerritt.edu.
When does my 1098-T become available?
By federal law, this form must be provided to the student by January 31 of each year.
Access Via SMURF
Students can access the form online at SMURF and print additional copies as necessary. You will need your user name and password to log into SMURF. Proceed to the Finance tab and click on the 1098-T button, which will direct you to the 1098-T’s currently on file. If this is the first time accessing your 1098-T electronically, you will be asked to accept your 1098-T electronically. (This acceptance can be withdrawn at any time.) To assist your tax preparer, student statements are available under the Finance tab and labeled as Spring 2023 and 1098-T statement.
Delivery Via USPS
All students will receive a copy of their 1098-T through the USPS. The 1098-T is mailed to the address SMU has on file for the student as of January 3.
Many students and parents want to see a full accounting of the calendar year. Student account details are available online by logging into SMURF. If you prefer a formal billing statement, you may request that a statement be mailed or emailed to you. We do not give this information out over the phone. Email us at studentaccounts@samuelmerritt.edu
Parents: We cannot provide this statement to you unless your student has signed a FERPA Consent to Release Financial Information Form.
SMU employees are not professional tax advisors and cannot give tax advice. We are prohibited from providing legal, tax, or accounting advice, and we are not responsible for any use you make of the information on this web page or your 1098-T tuition statement.
The following IRS links may also be helpful to you regarding education credits:
The cost of attending Samuel Merritt University depends on many factors, such as your program of study or whether you’re attending full- or part-time. It is important to work with your financial aid counselor to ensure your award package meets your short-term and long-term needs, including your out-of-pocket educational expenses while you are enrolled in your program.
Here, you’ll find current tuition and fees information, as well as details about the billing and payment process. For your convenience, we offer an online payment website area known as SMURF (Samuel Merritt University Records and Finance). The Student Accounts/Business Office is always available to help you with any payment-related questions.
Samuel Merritt University Records and Finance
We provide students with detailed financial statements and information to assist them and their parents in meeting their obligations to the University. We provide personalized financial counseling by designing plans and apprising students of other alternatives such as financial aid and scholarships in order to successfully and effectively meet each individual’s budgeting needs.
We offer interest-free monthly payment options, which can be used in combination with scholarships and direct loans. We also accept credit card (Visa or Mastercard) payments by telephone.
Contact Us
Phone: 800.607.6377 (option 2)
Fax: 510.457.2631
Email: studentaccounts@samuelmerritt.edu
Hours: Mon. to Fri. 8 a.m. to 5 p.m. By appointment.
Address: 3100 Telegraph Ave, Suite 1110, Oakland, CA 94609
Here, you will find detailed information regarding tuition rates specific to each college, as well as additional fees that may apply. To view the complete breakdown of costs, including the latest updates and specifics, please refer to the PDF document containing the 2024-2025 academic tuition details linked below. Should you have any questions or require further assistance regarding your student account, our dedicated team is here to support you every step of the way.
Course Overload: Undergraduate students in good academic standing may request to enroll in more than 17.5 units in any semester with the registrar’s approval.
Course Repetition: If a student repeats a course for any reason, the student will be charged the tuition and fees in effect at the time the course is repeated.
Part-time Study: Some programs at SMU are sequential in nature; therefore students must receive clearance from the department chair to be classified as part-time.
Drops and Withdrawals
A drop is when a student drops a course but remains enrolled in other courses during the same term. A withdrawal is when a student drops all courses in an academic term, even if they are enrolled in a previous or future term.
SMU operates with three terms: Fall, Spring, and Summer. Specific dates are outlined on each program’s academic calendar.
Tuition Adjustments for Drops and Withdrawals:
If a student drops a course or courses during the add/drop period, their tuition will be adjusted. The add/drop period is the first two weeks of each term. If a student withdraws from the academic term, a different calculation is used to determine if/how the tuition will be adjusted.
Return of Financial Aid after Drops and Withdrawals:
If you drop courses or withdraw from the semester, you may be required to return all or a portion of the financial aid that you accepted. This situation could result in you owing funds to SMU, the government, or both. If you are a financial aid recipient, please contact the Financial Aid & Scholarships Office to discuss the financial aid impact of dropping from courses or withdrawing from all sessions.
Payment Due Dates
Tuition and fees are due before the first day of each semester to be considered paid on time. Students wishing to pay their tuition by credit card and use their financial aid for living expenses must pay via SMURF (the Samuel Merritt University Records and Finance website) 14 days before the start of the semester. Students who have been approved for financial aid and do not see their “Anticipated Aid” on SMURF should consult the Campus Service Center at 510.879.9200. It is the student’s responsibility to maintain their address and phone number on SMURF.
Payment Options
Payments can by made online through SMURF, by payment plan, by check either in person or by mail, or through third-party billing. Please note that all checks should be made payable to Samuel Merritt University.
Payment Plan Information
• Payment plans are available for students who are paying out of pocket or who do not have enough financial aid to cover their balance. If your financial aid funds covers 100% of tuition, no payment plan is needed.
• Samuel Merritt’s payment plan option gives students the opportunity to pay in monthly installments by evenly splitting up tuition balance for the duration of the semester. If the length of the semester is four months, the payment plan can be set up for a maximum of four months; the last payment must be paid by the last day of the semester. If a payment plan is current, students are allowed to register for the next semester without the balance being paid in full.
• A new payment plan must be set up each semester, as payment plans do not carry forward. Students are able to set up their payment plan through their SMURF account after they enroll each semester.
• Payment plans must be setup within the first 30 days of each semester.
• Certified financial aid is deducted from your balance when your payment plan is set up.
• Non-certified financial aid at the time of payment plan setup is not automatically deducted from your payment plan balance.
• Once the payment plan is set up, the student will receive a Payment Plan Contract by email, containing the payment schedule and amount.
• Monthly billing statements are not mailed to payment plan participants. The student is responsible for making sure payments are made on time.
• A late fee of $25 is assessed if payment is received more than five days past the due date.
• Payment plan payments can be made by checks or via credit card by logging into SMURF. Only Visa or Mastercard is accepted.
• Automatic pay option is not available at this time.
• Balance may be paid in full early, without penalty, at any time.
• SMURF is available 24/7 to check your total balance.
Mail or deliver checks to:
Samuel Merritt University
Attn: Cashier's Office
3100 Telegraph Ave, Suite 1110
Oakland, CA 94609
Third-Party Billing
Third-party billing or outside agency billing refers to an outside entity that may assist in paying part or all of your tuition and fees. If you have third-party billing, submit all paperwork to the Student Accounts department. If you have additional questions about the process, please contact studentaccounts@samuelmerritt.edu or 510.879.9236.
Nonpayment of Tuition and Fees
To receive clearance from the Business Office, the student must meet one of the following criteria: (1) have paid all amounts owed, (2) enrolled in an approved payment plan, or (3) present proof that the outstanding balance owed will be covered by financial aid and/or third-party billing.
Students who have an unpaid balance with SMU may not register for subsequent terms. A Business Office Hold will be placed on the student’s account, and a 1% monthly late fee will accrue until payment is made in full. Students with poor payment history (returned checks, nonpayment of payment plans) are required to pay in full at the time of registration for all charges posted to their account. If a student is enrolled in a payment plan and misses two consecutive monthly payments, SMU reserves the right to cancel the payment plan and place the student on a Business Office Hold.
Diplomas will not be issued to current or former students with a past due tuition balance and/or past due balances on Federal Perkins, Federal Nursing, and/or Federal HPSL loans. SMU will assign delinquent accounts to collection agencies and report to the credit bureaus. SMU further reserves the right to recover all costs involved with the collection due to the nonpayment of the outstanding balance. Reasonable collection costs of up to 25% on the first agency referral and 30% on the second agency referral resulting from failure to pay may be incurred and will be the responsibility of the student. In addition to withholding diplomas from students who have outstanding financial obligations to the University, attorney’s fees and other collection costs incurred by the University will be the responsibility of the student.
Note: Application fees and deposits are non-refundable, whether or not the student enrolls or attends classes
2024-2025
Application fees—Payable to third-party vendor (Centralized Application Service)
Application fees—Payable to Samuel Merritt University
Tuition Deposits
Note: Application fees and tuition deposits are non-refundable, whether or not the student withdraws in the first week of the term.
Credits on Student Accounts
When a credit balance is present on a student’s account, disbursements will be processed within 14 days after the first day of class. If the credit balance occurs after the term has started, the credit balance will be disbursed within 14 days of the credit balance. This does not apply to tuition deposits.
It is recommended to set up direct deposit on your account:
You will be asked to enter your bank account and routing information. Please double check that you have entered your banking information correctly to avoid your refunds delay
Refund Policy: Withdrawal or Leave of Absence
If the student withdraws or takes a leave of absence from the University, the student must complete the online withdrawal/LOA form to request a refund. Once the online withdrawal from the University is completed, all principal SMU offices will automatically receive notification. Refunds are based upon the schedules in the following section. Fees are generally non-refundable. The University must follow current federal regulations in effect for students who receive Title IV (federal) financial aid.
| 1st Week | 85% of tuition refunded |
| 2nd Week | 80% of tuition refunded |
| 3rd Week | 75% of tuition refunded |
| 4th Week | 75% of tuition refunded |
| 5th Week to the end of the semester | 0% of tuition refunded |
Students who wish to petition for an exception to the refund policy may do so by submitting an email of explanation and any verification documents to studentaccounts@samuelmerritt.edu.
Refund Following Grievance
If the dismissal is upheld, the effective date will be the end of the previous term. At the point of dismissal, all eligible financial aid will be returned to the appropriate financial aid.
Return of Unearned Military Tuition Assistance Funds Policy
Military Tuition Assistance (TA) is awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of TA funds originally awarded.
To comply with the new Department of Defense policy, Samuel Merritt University will return any unearned TA funds on a prorated basis through at least the 60% portion of the period for which the funds were provided. TA funds are earned proportionally during an enrollment period, with unearned funds returned based upon when a student stops attending. These funds are returned to the military service branch.
When a service member stops attending due to a military service obligation, the educational institution will work with the affected service member to identify solutions that will not result in student debt for the returned portion.
15-Week Courses
15-Week Course Withdraw Submitted
What is a 1098-T?
The IRS Form 1098-T Tuition Statement is used to assist the taxpayer in determining eligibility for certain education tax credits. These benefits may allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets all requirements in the Taxpayer Relief Act of 1997 (TRA97). There is no IRS requirement to claim an education tax credit, and taxpayers are not required to attach the 1098-T form to their return.
For detailed information regarding these credits please consult IRS Publication 970 Tax Benefits for Education.
What is reported on the 1098-T?
Your 1098-T reports Qualified Tuition and Related Expenses (QTRE) paid to Samuel Merritt University in Box 1. Generally, this amount includes amounts paid during the tax year for tuition and related expenses that are required for enrollment at Samuel Merritt University.
The Boxes
Box 1: This box contains the amount paid for Qualified Tuition and Related Expenses (QTRE) during the previous calendar year. Payments include scholarships and grants, except for scholarships and grants for room and board, loans, AmeriCorps payments, and personal payments. Refunds received from any of these types of payments have been excluded from the total.
Employer-based tuition discounts and staff tuition waivers are not considered scholarships or grants; instead, the amount of the discount or waiver is used to reduce the amount billed for the calendar year.
The amount paid cannot exceed the QTRE amount billed for the calendar year. The amount billed was calculated separately and does not appear on the 1098-T. If the amount paid exceeded the amount billed, the amount billed is reported in Box 1.
Box 2: This box will be blank.
Box 3: This box will be blank.
Box 4: Reports adjustments made to qualified tuition and related expenses reported on a prior year Form 1098-T in Box 1. The amount reported in Box 4 represents a reduction in tuition billed during a prior calendar year. The amount reported in Box 4 for adjustments to qualified tuition and related expenses may reduce any allowable education credit you may claim for the prior year. See IRS Form 8863 or IRS Publication 970 for more information.
Box 5: All scholarships and grants received in the calendar year. This includes SMU scholarships and grants, outside scholarships, state and federal grants, scholarships and grants, vocational rehab payments, and VA benefit payments.
Box 6: Adjustments to scholarships or grants from a prior year (net of credits and charges.)
Box 7: Payments received in the calendar year that are intended for a term beginning January-March of the next calendar year.
Box 8: At least a half-time student during at least one semester during the calendar year. The academic terms for the calendar year include Spring, Summer, and Fall.
Box 9: Graduate student status.
Box 10: This box will be blank.
What should I do if the totals on my 1098-T don’t look correct?
Your 1098-T form reports Qualified Tuition and Related Expenses (QTRE) amounts paid in Box 1 for the calendar/tax year. Amounts paid are reported on your 1098-T form based on the date the payment is posted to SMURF, regardless of the date or term the charge is posted.
For example, a charge for Spring 2024 posted to your SMURF account in November 2023 would be included on your 2023 tax form if the payment is posted to your SMURF account by 12/31/23. However, if the payment is posted on or after 1/1/24, it would be included on your 2024 form.
Please note that fees that were reported on a prior year’s tax form may not be reported again on a subsequent 1098-T tax form.
What is QTRE Cap?
This is the maximum amount that can be reported in Box 1.
QTRE Cap = Tuition Billed + Carry Over from Previous Year + Box 4
What is a Carry Over from Previous Year?
The term “Carry Over” refers to the amount of QTRE that is carried from previous years.
Carry Over = Previous Tuition Reported – Previous Payments Reported
For example, a charge for Spring 2024 posted to your SMURF account in November 2023. This is a QTRE for the 2023 tax year. If there were enough payments made to cover that amount plus any carry over, there would not be QTRE in 2024. If a carry over was calculated in 2023, then payments made in 2024 would be reported on a 1098-T for 2024.
Why did I not receive a form?
If your 1098-T tax form was not available after January 31 online or if your 1098-T form was not mailed to you after February, a 1098-T form may not have been generated for you. Potential reasons for this are:
What should I do if my SSN or ITIN is not on file with Samuel Merritt University?
If your SSN or ITIN is not on file, email the registrar at registrar@samuelmerritt.edu to update your student record. Please note: Do not email your SSN or ITIN.
What if I still have questions about my 1098-T?
If you have any further questions regarding your tax forms, email studentaccounts@samuelmerritt.edu.
When does my 1098-T become available?
By federal law, this form must be provided to the student by January 31 of each year.
Access Via SMURF
Students can access the form online at SMURF and print additional copies as necessary. You will need your user name and password to log into SMURF. Proceed to the Finance tab and click on the 1098-T button, which will direct you to the 1098-T’s currently on file. If this is the first time accessing your 1098-T electronically, you will be asked to accept your 1098-T electronically. (This acceptance can be withdrawn at any time.) To assist your tax preparer, student statements are available under the Finance tab and labeled as Spring 2023 and 1098-T statement.
Delivery Via USPS
All students will receive a copy of their 1098-T through the USPS. The 1098-T is mailed to the address SMU has on file for the student as of January 3.
Many students and parents want to see a full accounting of the calendar year. Student account details are available online by logging into SMURF. If you prefer a formal billing statement, you may request that a statement be mailed or emailed to you. We do not give this information out over the phone. Email us at studentaccounts@samuelmerritt.edu
Parents: We cannot provide this statement to you unless your student has signed a FERPA Consent to Release Financial Information Form.
SMU employees are not professional tax advisors and cannot give tax advice. We are prohibited from providing legal, tax, or accounting advice, and we are not responsible for any use you make of the information on this web page or your 1098-T tuition statement.
The following IRS links may also be helpful to you regarding education credits:
From grants and loans to work-study and payment plans, you may be eligible for several types of need- and merit-based financial assistance.
More About Aid
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