If you are enrolled (defaulted or elected coverage) in SHIP, University Health Services will assess health insurance charges to your student account.  

If you are an eligible PhD student, the university will apply a credit to your account equal to the Student Only Medical SHIP premium ($2,577).  This credit will appear on your student account as “PhD Insurance Support” and will be applied as early as late July.

There are many reasons why your PhD Insurance Support may not have posted to your account.  

If you are an international student, additional information or documentation may be required in order for your credit to be applied to your student account. CMU’s Tax Department contacts students directly in these cases. Please be sure to check your email to ensure that you haven’t missed any requests or communications from CMU’s Tax Department (TaxDept@andrew.cmu.edu).

Otherwise, please email The HUB (thehub@andrew.cmu.edu) for assistance.

All fall charges must be paid in full by August 15 or they are subject to interest at the end of each month at a rate of 1.5% of the past due amount. Please see the Student Financial Obligation Terms for more information.  

If you believe you are eligible for PhD Insurance Support but do not see it on your account, please refer to the FAQ above.

The credit is a non-qualified scholarship, and is considered taxable income by the Internal Revenue Service (IRS) to all students who receive it. The credit will be included on your Form 1098-T in Box 5.

For international students, the university has an IRS reporting and tax withholding obligation on non-qualified scholarship payments for students who are considered non-resident aliens for tax purposes. If you do not qualify for tax treaty benefits, a 14% tax will be withheld from your health insurance support credit and remitted to the IRS.  In this scenario you will see the full PhD Insurance Support credited to your student account along with an IRS Tax Withholding charge equal to 14% of the support.  

A Form 1042-S will be issued to you in early 2024 to assist you with your personal tax return.

Carnegie Mellon University cannot provide tax guidance. Therefore, if you have any questions regarding your individual tax obligation, we encourage you to consult expert resources. Information on non-qualified scholarships can be found in Tax Topic No. 421 Scholarships, Fellowship Grants, and Other Grants at www.irs.gov. For additional information on tax treaties, please read IRS Publication 901, U.S. Tax Treaties. When using this guide, be sure to look in the section that is relevant to your situation; either “Professors, Teachers and Researchers” or “Students and Apprentices.” CMU provides this general information regarding U.S. taxation to assist students and scholars in complying with U.S. tax obligations. You may need to consult tax agencies, personal tax advisers, or accountants for additional assistance.

If your late enrollment into SHIP is due to a qualifying event, then you are eligible for PhD Insurance Support and a credit will be applied to your student account.

If your enrollment status or location changes in the spring and you choose to enroll in SHIP for the spring semester, your individual medical costs will be supported at 100%.

This line item represents the 14% federal income tax that was withheld from your support credit and remitted to the IRS on your behalf. Since the university remitted the tax on your behalf, you will need to pay any balance on your student account that results from this transaction.  

If you have questions regarding your student account, please contact the Student Accounts Office at student-accounts@andrew.cmu.edu.