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The American Opportunity and the LifeTime Learning Credits
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The American Opportunity and Lifetime Learning Tax Credits

2017 1098-T forms were posted to GullNet Thursday, January 18, 2018 for all students who were enrolled at Salisbury University in 2017.  For students who did not opt to receive the form electronically, forms were printed and mailed to the student's billing address the week of January 22, 2018.  For more information on how to access or obtain a form, please visit Obtaining a 1098-T Tuition Statement

Paper forms were printed and mailed to all students who graduated in 2017.


The American Opportunity and Life Time Learning tax credits were created by the Taxpayer Relief Act of 1997 to help offset the costs of higher education.  To claim the credit, a taxpayer and student must meet eligibility requirements, and Form 8863 must be filed with the taxpayer's federal income tax return.  The American Opportunity Credit was added to the Taxpayer Relief Act in 2011, and for most students, replaces the the Hope Scholarship tax credit.

IRS Form 1098-T

At the end of each calendar year, the University prints and mails to each student the IRS form 1098-T.  This is the form used to provide tax credit related information to the student.  The same information is sent to the IRS via magnetic media. 

For more information on the amounts reported in these boxes, please visit the Amounts Reported on Form 1098-T.  Students may obtain detailed account information used to compute the amounts reported in the 1098-T boxes via their GullNet account.

2017 and prior years' 1098-T information is available electronically via GullNet.  Students must consent to receive the information electronically before the data will appear on the account.  Data has been loaded for previous years' 1098-T forms for 2003-2008, although detail lines are not available.  Forms for 2009 through 2017 are available, with detail lines for the amounts reported in each box.

If you believe the information on the 1098-T form is incorrect, contact Financial Services by email at or by calling 410-677-5023.   Please note you will get a voice mail message asking that you leave your name, contact phone number or email, the student's name, and student identification number.  A staff member will contact you as soon as possible.

The Buckley Amendment, effective November 1974, prohibits the University from releasing student information to anyone other than the student.  Electronic authorization via a FERPA release completed on GullNet, or written authorization from the student must be provided for other interested parties.  Written authorization can be emailed to or mailed to: 

Financial Services
ATTN:  American/Life Time
P.O. Box 2195
Salisbury, MD 21802-2195

Salisbury University is providing this information as a service to its students, but please keep in mind it is not an authority on taxation. Therefore, the University is not responsible for any misrepresentation of the IRS regulations. You should consult a tax advisor to determine if you qualify for the credit or for any other related questions. 

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