• OVERVIEW
  • Tuition by College
  • Course Management
  • Payment
  • Fees, Deposits, Credits
  • Policies
  • 1098-T Info

    • Understand Your Investment

    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

     Book an Appointment with Student Accounts 

    Hours: Mon. to Fri. 8 a.m. to 5 p.m.

    Address: 525 12th Street, Oakland, California 94607

    2026-2027 Academic Year

    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 2026-2027 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.

    TUITION BY COLLEGE

    Course Management 

    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.

    Tuition Requirements:

    Liability of Payment

    It is the student’s responsibility to be aware of total fees due whether or not a notice is received. We highly encourage students to check their student portal and student email for important information. Tuition is due one day before the first day of each semester. Should you wish to enroll in a payment plan, you are required to do so within the first 30 days of the semester. Payment plans will not be offered past that deadline.

    How are you paying for school?

    Personal Funding

    All students are required to pay their tuition by the due date which is the day before each semester starts. If students are using personal funding sources to cover this cost, the following options are available to make a payment:

    • Online ACH – This is just like writing a check. You will need your bank routing and checking account numbers. There is a $0.50 fee for this option.
    • Online Credit Card – Students are able to pay via Visa, Mastercard, American Express, and Discover to pay tuition charges using Transact, our secure third party vendor. The Student Accounts office does not accept credit cards for in-person payments. Payments made using Transact are normally posted to the student’s account in real time and are assessed a 2.95% service charge based on the transaction amount.
    • Mail – Tuition may be paid in full by personal check, money order, or cashier’s check. Checks should be made payable to “Samuel Merritt University” and include the following information:
      • Student’s first and last name
      • Student’s ID number
    • Payments should be mailed to:
      • Samuel Merritt University
      • Attn: Student Accounts
      • 525 12th St.
      • Oakland, CA 94607
    • In person – Checks, money orders, or cashier’s checks can be dropped off in person Monday – Friday between 8am – 5pm PST.
    • After-Hours Drop Box – Checks, money orders, or cashier’s checks can be dropped off in the After-Hours drop box located across from the security desk in the front lobby on the 1st floor.
    • 529 Plan – A 529 plan is a tax-advantaged savings account designed to be used for the beneficiary’s education expenses. The account holder can use the funds to pay all or a portion of the students’ tuition. We recommend that you request the funds a month in advance to ensure that our office receives payment in time for the due date.
    • SMURF vs Workday – Students currently enrolled in Summer 2026 courses will continue to make payments through your Samuel Merritt University Records and Finance (SMURF) portal. Students enrolled in Fall 2026 courses will make payments through your Workday Student Financials portal.
    Financial Aid Students

    Financial Aid students are those who will utilize Federal, State, and Institutional Aid to help pay for their tuition. Students are responsible for ensuring all the necessary documents and tasks are completed in order to activate their Financial Aid package.

    For the Fall semesters, students can log into their Workday Student portal to view their estimated aid awards and determine which aid they choose to accept.

    Financial Aid disbursements begin after the add/drop period and will automatically be applied to all eligible tuition charges at the time of disbursement. Any excess financial aid will be refunded to the student directly via direct deposit (if enrolled) or check. Please note it is the students’ responsibility to review their account for any outstanding balance not covered by their financial aid award.

    Tuition Payment Plans

    Our Tuition Payment Plan makes paying for tuition and associated fees more affordable by splitting your current term tuition into multiple partial payments over the course of the semester. Payment plans are available during the first 30 days of each semester. Enrollment in the payment plan is encouraged to be made by the first day of each semester.

    If you will be receiving Financial Aid, only accepted financial aid whose disbursement requirements are complete will be deducted from your balance when your payment plan schedule is calculated. Unaccepted financial aid at the time of payment plan setup is not automatically deducted from your payment plan balance.

    Monthly billing statements are not mailed to payment plan participants. The student is responsible for making sure payments are made on time. Balance may be paid in full early, without penalty, at any time.

    If a student is enrolled in a payment plan and misses two consecutive monthly payments, Samuel Merritt University reserves the right to cancel the payment plan and place a Business Office Hold on the account.

    Students must re-enroll in the Payment Plan each semester.

    Please check your student portal for the most up to date balance owed.

    How to Enroll in a Payment Plan

    Follow the steps outlined here to enroll in a Payment Plan.

    Post 9/11 or Chapter 31 Billing

    If you are a veteran receiving Post-9/11 GI Bill Benefits, please contact our Veteran Services department at VeteranSuccess@samuelmerritt.edu. Once your benefits have been confirmed, the VA Office will notify the Student Accounts office of your eligibility.

    If you are receiving Veterans Readiness and Employment benefits (Chapter 31), contact the Veterans Success Center to confirm your eligibility. Once your benefits have been confirmed, the VA Office will notify the Student Accounts office of your eligibility.

    Outside Agency Scholarships

    Congratulations on being awarded an outside scholarship! The following resources provide guidance on how to manage your outside scholarships, as well as answers to frequently asked questions.

    If you receive a scholarship from an outside scholarship provider, please make sure you follow these steps:

    • Request that outside scholarship checks are made payable to “Samuel Merritt University.”
    • Give your scholarship provider your Samuel Merritt University student identification number (SID) and ask them to include it on the check.
    • Ask your scholarship provider to include an award letter indicating the academic term(s) for which the payment is intended (e.g. Fall semester). If no term is indicated, we will apply the payment evenly to the current semester.
    • Make sure to report any outside scholarships to the Financial Aid office at financialaid@samuelmerritt.edu.

    If you receive a scholarship check made payable to you or made co-payable to you, sign the back of the check before mailing it to the below address; if these checks are not endorsed, they cannot be deposited and credited to your account.

    Please ensure that all outside scholarship check payments include the student’s full name and student ID number.

    Samuel Merritt University
    Student Accounts Office
    525 12th St.
    Oakland, CA 94607

    Please note that federal financial aid regulations require that the financial aid awards you receive cannot exceed your student budget. It is possible, therefore, that outside scholarships could reduce a component of your package of financial aid awards. We may need to reduce your financial aid awards by the amount of the outside resources received to ensure that your total awards do not exceed your student budget.

    Nonpayment of Tuition and Fees

    Tuition is due one day before the first day of each semester. Students who have an unpaid balance will have a Student Accounts Hold placed on the student’s account and will not be able to register for subsequent terms.

    Diplomas will not be issued to students with a past due tuition balance.

    Samuel Merritt University will assign delinquent accounts to collection agencies and report to the credit bureaus. Samuel Merritt University 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.

    Check Your Email

    All communications from Student Accounts, including delinquent billing statements, will be sent to your official Samuel Merritt University email account. Students are expected to check their e-mail on a frequent and consistent basis in order to stay current with university-related communications. Failure to check for an outstanding balance may incur Late Fees at the student’s expense.

    Fees, Deposits, Credits

    See the "Tuition By College" tab for current information on application fees and tuition deposits. 

    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:

    1. Log in to the SMURF
    2. Click on Student Account tab
    3. Select Financial Portal
    4. Click Financial Portal Entrance
    5. Select one of the options on the left (blue)
    6. Follow the instructions on the screen to proceed

    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

    Student Accounts

    Policies

    Select a policy group below to view its policies, then select a policy title to read the full policy language.

    Drops, Withdrawals, and Refunds
    Drops and Withdrawals

    Samuel Merritt University distinguishes between dropping one or more courses while remaining enrolled during an academic term and withdrawing from the University for the term. Students are responsible for understanding the academic and financial implications of each action.

    A course drop occurs when a student drops one or more courses but remains enrolled in at least one other course during the same academic term. The add/drop period is the first ten (10) business days of a standard 15-week term and the first five (5) business days of a 5- or 8-week session. Students who officially drop course(s) during the applicable add/drop period may receive a 100% tuition adjustment for the dropped course(s). After the applicable add/drop period, no institutional tuition refunds or adjustments will be provided for dropped courses.

    A withdrawal occurs when a student withdraws from all courses in an academic term. Students must submit the appropriate online Drop, Withdrawal, or Leave of Absence form through Workday Student. Failure to attend class or notifying an instructor does not constitute an official drop or withdrawal. Fees, deposits, and other non-tuition charges are generally non-refundable.

    Refund Policy – Withdrawal or Leave of Absence

    Students who withdraw from the University or take an approved leave of absence must submit the appropriate online form through Workday Student.

    The effective date of the withdrawal or leave of absence, as defined in the University’s Withdrawal Policy, will be used to determine eligibility for any applicable institutional tuition refund.

    Students who withdraw or take a leave of absence during the published add/drop period may be eligible for a 100% institutional tuition refund.

    No institutional tuition refunds will be provided for withdrawals, leaves of absence, dismissals, course drops, non-attendance, or other changes in enrollment occurring after the applicable add/drop period.

    Withdrawal, leave of absence, non-attendance, or non-payment does not relieve a student of financial obligations incurred after the institutional refund period has ended.

    Emergency aid, institutional grants, hardship assistance, or other discretionary funding sources will not be used to retroactively reduce tuition or fees outside of the University’s published policies.

    Fees, deposits, and other non-tuition charges are generally non-refundable unless otherwise required by law or University policy.

    Refund Following Grievance
    If a dismissal is upheld through the University’s grievance or appeal process, the effective date of the dismissal will be the end of the previous academic term. Any required Return to Title IV calculation will be completed in accordance with applicable federal regulations. Institutional refund eligibility, if any, will be determined under the University’s published policies.
    Hardship Waiver

    Students who experience extraordinary and unforeseen circumstances requiring withdrawal may request an exception to the University’s institutional refund policy through the Hardship Waiver Committee.

    Requests must be submitted using the official Hardship Waiver form relating to the current academic term and must generally be submitted on or before the last day of the applicable academic term.

    Committee decisions are final and will be communicated to the student’s SMU email. Approval is not guaranteed.

    Students receiving financial aid should consult the Financial Aid & Scholarships Office before submitting a request because any approved adjustment may affect federal, state, or institutional financial aid.

    Financial Aid
    Return of Financial Aid After Drops and Withdrawals

    Students receiving Title IV (federal) financial aid who withdraw, take a leave of absence, or otherwise cease attendance may be subject to a Return to Title IV (R2T4) calculation in accordance with federal regulations.

    The R2T4 calculation is based on the student’s last date of attendance and determines the amount of federal financial aid earned. Unearned federal financial aid must be returned to the applicable federal aid programs.

    The Return to Title IV calculation is separate from the University’s institutional refund policy and does not determine eligibility for an institutional tuition refund. Because Samuel Merritt University does not provide institutional tuition refunds after the applicable add/drop period, students may remain responsible for tuition, fees, and other charges after federal financial aid has been returned.

    Return of Unearned Military Tuition Assistance Funds
    Military Tuition Assistance (TA) is awarded with the expectation that a student will complete the enrollment period. Students who withdraw before completing the period may no longer be eligible for the full amount awarded. Samuel Merritt University will return unearned Tuition Assistance funds in accordance with Department of Defense requirements.
    Anticipated Aid
    Anticipated financial aid is not considered payment until funds have been received and posted to the student’s account. Students remain responsible for any balance if anticipated aid is reduced, delayed, or cancelled.
    Exit Counseling
    Federal student loan borrowers are required to complete exit counseling upon graduation, withdrawal, or when dropping below half-time enrollment, as required by federal regulations.
    Billing, Payments, and Account Credits
    Payment Plan
    Students must enroll in a payment plan each academic term. Failure to make two consecutive monthly payments may result in cancellation of the payment plan and placement of a Business Office Hold. Students remain responsible for all outstanding balances.
    Credits on Student Accounts

    Samuel Merritt University does not retain student credit balances for future academic terms. Eligible credit balances are generally processed after the applicable add/drop period and within 14 calendar days after the credit balance is created, subject to payment clearance requirements.

    Students enrolled in a payment plan are not eligible for a refund until the payment plan has been satisfied and an eligible credit balance exists. Students are encouraged to enroll in direct deposit to receive refunds more quickly.

    Credit Card Refunds
    Credit balances resulting from credit card payments will generally be refunded to the original credit card used for payment, subject to card network requirements and processing limitations. Amounts that cannot be returned to the original card will be refunded through the University’s standard refund process.
    Encumbrance Policy
    Refunds generated from check payments are generally held for 14 calendar days. Refunds generated from ACH or credit card payments are generally held for 3 calendar days to allow payments to clear. Business Office holds will be released after the applicable clearance period.
    Course Repetition
    Students repeating a course will be assessed tuition and fees at the rates in effect during the term in which the course is repeated.
    Holds
    Students with past-due balances may have a Business Office Hold placed on their account. Holds may prevent registration, release of diplomas, or other University services until the outstanding balance has been satisfied.

    General Information

    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.

    Form Discrepancies 

    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:

    • You were not billed qualified tuition and related fees, or did not receive applicable scholarships or grants for the tax year.
    • You took courses for which no academic credit is offered, even if you are otherwise enrolled in a degree program.
    • You do not have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) on file with the University.

    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.

    Form Access and Delivery 

    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.

    Additional Information 

    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:

    OVERVIEW
    Tuition by College
    Course Management
    Payment
    Fees, Deposits, Credits
    Policies
    1098-T Info

    Understand Your Investment

    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

     Book an Appointment with Student Accounts 

    Hours: Mon. to Fri. 8 a.m. to 5 p.m.

    Address: 525 12th Street, Oakland, California 94607

    2026-2027 Academic Year

    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 2026-2027 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.

    TUITION BY COLLEGE

    Course Management 

    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.

    Tuition Requirements:

    Liability of Payment

    It is the student’s responsibility to be aware of total fees due whether or not a notice is received. We highly encourage students to check their student portal and student email for important information. Tuition is due one day before the first day of each semester. Should you wish to enroll in a payment plan, you are required to do so within the first 30 days of the semester. Payment plans will not be offered past that deadline.

    How are you paying for school?

    Personal Funding

    All students are required to pay their tuition by the due date which is the day before each semester starts. If students are using personal funding sources to cover this cost, the following options are available to make a payment:

    • Online ACH – This is just like writing a check. You will need your bank routing and checking account numbers. There is a $0.50 fee for this option.
    • Online Credit Card – Students are able to pay via Visa, Mastercard, American Express, and Discover to pay tuition charges using Transact, our secure third party vendor. The Student Accounts office does not accept credit cards for in-person payments. Payments made using Transact are normally posted to the student’s account in real time and are assessed a 2.95% service charge based on the transaction amount.
    • Mail – Tuition may be paid in full by personal check, money order, or cashier’s check. Checks should be made payable to “Samuel Merritt University” and include the following information:
      • Student’s first and last name
      • Student’s ID number
    • Payments should be mailed to:
      • Samuel Merritt University
      • Attn: Student Accounts
      • 525 12th St.
      • Oakland, CA 94607
    • In person – Checks, money orders, or cashier’s checks can be dropped off in person Monday – Friday between 8am – 5pm PST.
    • After-Hours Drop Box – Checks, money orders, or cashier’s checks can be dropped off in the After-Hours drop box located across from the security desk in the front lobby on the 1st floor.
    • 529 Plan – A 529 plan is a tax-advantaged savings account designed to be used for the beneficiary’s education expenses. The account holder can use the funds to pay all or a portion of the students’ tuition. We recommend that you request the funds a month in advance to ensure that our office receives payment in time for the due date.
    • SMURF vs Workday – Students currently enrolled in Summer 2026 courses will continue to make payments through your Samuel Merritt University Records and Finance (SMURF) portal. Students enrolled in Fall 2026 courses will make payments through your Workday Student Financials portal.
    Financial Aid Students

    Financial Aid students are those who will utilize Federal, State, and Institutional Aid to help pay for their tuition. Students are responsible for ensuring all the necessary documents and tasks are completed in order to activate their Financial Aid package.

    For the Fall semesters, students can log into their Workday Student portal to view their estimated aid awards and determine which aid they choose to accept.

    Financial Aid disbursements begin after the add/drop period and will automatically be applied to all eligible tuition charges at the time of disbursement. Any excess financial aid will be refunded to the student directly via direct deposit (if enrolled) or check. Please note it is the students’ responsibility to review their account for any outstanding balance not covered by their financial aid award.

    Tuition Payment Plans

    Our Tuition Payment Plan makes paying for tuition and associated fees more affordable by splitting your current term tuition into multiple partial payments over the course of the semester. Payment plans are available during the first 30 days of each semester. Enrollment in the payment plan is encouraged to be made by the first day of each semester.

    If you will be receiving Financial Aid, only accepted financial aid whose disbursement requirements are complete will be deducted from your balance when your payment plan schedule is calculated. Unaccepted financial aid at the time of payment plan setup is not automatically deducted from your payment plan balance.

    Monthly billing statements are not mailed to payment plan participants. The student is responsible for making sure payments are made on time. Balance may be paid in full early, without penalty, at any time.

    If a student is enrolled in a payment plan and misses two consecutive monthly payments, Samuel Merritt University reserves the right to cancel the payment plan and place a Business Office Hold on the account.

    Students must re-enroll in the Payment Plan each semester.

    Please check your student portal for the most up to date balance owed.

    How to Enroll in a Payment Plan

    Follow the steps outlined here to enroll in a Payment Plan.

    Post 9/11 or Chapter 31 Billing

    If you are a veteran receiving Post-9/11 GI Bill Benefits, please contact our Veteran Services department at VeteranSuccess@samuelmerritt.edu. Once your benefits have been confirmed, the VA Office will notify the Student Accounts office of your eligibility.

    If you are receiving Veterans Readiness and Employment benefits (Chapter 31), contact the Veterans Success Center to confirm your eligibility. Once your benefits have been confirmed, the VA Office will notify the Student Accounts office of your eligibility.

    Outside Agency Scholarships

    Congratulations on being awarded an outside scholarship! The following resources provide guidance on how to manage your outside scholarships, as well as answers to frequently asked questions.

    If you receive a scholarship from an outside scholarship provider, please make sure you follow these steps:

    • Request that outside scholarship checks are made payable to “Samuel Merritt University.”
    • Give your scholarship provider your Samuel Merritt University student identification number (SID) and ask them to include it on the check.
    • Ask your scholarship provider to include an award letter indicating the academic term(s) for which the payment is intended (e.g. Fall semester). If no term is indicated, we will apply the payment evenly to the current semester.
    • Make sure to report any outside scholarships to the Financial Aid office at financialaid@samuelmerritt.edu.

    If you receive a scholarship check made payable to you or made co-payable to you, sign the back of the check before mailing it to the below address; if these checks are not endorsed, they cannot be deposited and credited to your account.

    Please ensure that all outside scholarship check payments include the student’s full name and student ID number.

    Samuel Merritt University
    Student Accounts Office
    525 12th St.
    Oakland, CA 94607

    Please note that federal financial aid regulations require that the financial aid awards you receive cannot exceed your student budget. It is possible, therefore, that outside scholarships could reduce a component of your package of financial aid awards. We may need to reduce your financial aid awards by the amount of the outside resources received to ensure that your total awards do not exceed your student budget.

    Nonpayment of Tuition and Fees

    Tuition is due one day before the first day of each semester. Students who have an unpaid balance will have a Student Accounts Hold placed on the student’s account and will not be able to register for subsequent terms.

    Diplomas will not be issued to students with a past due tuition balance.

    Samuel Merritt University will assign delinquent accounts to collection agencies and report to the credit bureaus. Samuel Merritt University 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.

    Check Your Email

    All communications from Student Accounts, including delinquent billing statements, will be sent to your official Samuel Merritt University email account. Students are expected to check their e-mail on a frequent and consistent basis in order to stay current with university-related communications. Failure to check for an outstanding balance may incur Late Fees at the student’s expense.

    Fees, Deposits, Credits

    See the "Tuition By College" tab for current information on application fees and tuition deposits. 

    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:

    1. Log in to the SMURF
    2. Click on Student Account tab
    3. Select Financial Portal
    4. Click Financial Portal Entrance
    5. Select one of the options on the left (blue)
    6. Follow the instructions on the screen to proceed

    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

    Student Accounts

    Policies

    Select a policy group below to view its policies, then select a policy title to read the full policy language.

    Drops, Withdrawals, and Refunds
    Drops and Withdrawals

    Samuel Merritt University distinguishes between dropping one or more courses while remaining enrolled during an academic term and withdrawing from the University for the term. Students are responsible for understanding the academic and financial implications of each action.

    A course drop occurs when a student drops one or more courses but remains enrolled in at least one other course during the same academic term. The add/drop period is the first ten (10) business days of a standard 15-week term and the first five (5) business days of a 5- or 8-week session. Students who officially drop course(s) during the applicable add/drop period may receive a 100% tuition adjustment for the dropped course(s). After the applicable add/drop period, no institutional tuition refunds or adjustments will be provided for dropped courses.

    A withdrawal occurs when a student withdraws from all courses in an academic term. Students must submit the appropriate online Drop, Withdrawal, or Leave of Absence form through Workday Student. Failure to attend class or notifying an instructor does not constitute an official drop or withdrawal. Fees, deposits, and other non-tuition charges are generally non-refundable.

    Refund Policy – Withdrawal or Leave of Absence

    Students who withdraw from the University or take an approved leave of absence must submit the appropriate online form through Workday Student.

    The effective date of the withdrawal or leave of absence, as defined in the University’s Withdrawal Policy, will be used to determine eligibility for any applicable institutional tuition refund.

    Students who withdraw or take a leave of absence during the published add/drop period may be eligible for a 100% institutional tuition refund.

    No institutional tuition refunds will be provided for withdrawals, leaves of absence, dismissals, course drops, non-attendance, or other changes in enrollment occurring after the applicable add/drop period.

    Withdrawal, leave of absence, non-attendance, or non-payment does not relieve a student of financial obligations incurred after the institutional refund period has ended.

    Emergency aid, institutional grants, hardship assistance, or other discretionary funding sources will not be used to retroactively reduce tuition or fees outside of the University’s published policies.

    Fees, deposits, and other non-tuition charges are generally non-refundable unless otherwise required by law or University policy.

    Refund Following Grievance
    If a dismissal is upheld through the University’s grievance or appeal process, the effective date of the dismissal will be the end of the previous academic term. Any required Return to Title IV calculation will be completed in accordance with applicable federal regulations. Institutional refund eligibility, if any, will be determined under the University’s published policies.
    Hardship Waiver

    Students who experience extraordinary and unforeseen circumstances requiring withdrawal may request an exception to the University’s institutional refund policy through the Hardship Waiver Committee.

    Requests must be submitted using the official Hardship Waiver form relating to the current academic term and must generally be submitted on or before the last day of the applicable academic term.

    Committee decisions are final and will be communicated to the student’s SMU email. Approval is not guaranteed.

    Students receiving financial aid should consult the Financial Aid & Scholarships Office before submitting a request because any approved adjustment may affect federal, state, or institutional financial aid.

    Financial Aid
    Return of Financial Aid After Drops and Withdrawals

    Students receiving Title IV (federal) financial aid who withdraw, take a leave of absence, or otherwise cease attendance may be subject to a Return to Title IV (R2T4) calculation in accordance with federal regulations.

    The R2T4 calculation is based on the student’s last date of attendance and determines the amount of federal financial aid earned. Unearned federal financial aid must be returned to the applicable federal aid programs.

    The Return to Title IV calculation is separate from the University’s institutional refund policy and does not determine eligibility for an institutional tuition refund. Because Samuel Merritt University does not provide institutional tuition refunds after the applicable add/drop period, students may remain responsible for tuition, fees, and other charges after federal financial aid has been returned.

    Return of Unearned Military Tuition Assistance Funds
    Military Tuition Assistance (TA) is awarded with the expectation that a student will complete the enrollment period. Students who withdraw before completing the period may no longer be eligible for the full amount awarded. Samuel Merritt University will return unearned Tuition Assistance funds in accordance with Department of Defense requirements.
    Anticipated Aid
    Anticipated financial aid is not considered payment until funds have been received and posted to the student’s account. Students remain responsible for any balance if anticipated aid is reduced, delayed, or cancelled.
    Exit Counseling
    Federal student loan borrowers are required to complete exit counseling upon graduation, withdrawal, or when dropping below half-time enrollment, as required by federal regulations.
    Billing, Payments, and Account Credits
    Payment Plan
    Students must enroll in a payment plan each academic term. Failure to make two consecutive monthly payments may result in cancellation of the payment plan and placement of a Business Office Hold. Students remain responsible for all outstanding balances.
    Credits on Student Accounts

    Samuel Merritt University does not retain student credit balances for future academic terms. Eligible credit balances are generally processed after the applicable add/drop period and within 14 calendar days after the credit balance is created, subject to payment clearance requirements.

    Students enrolled in a payment plan are not eligible for a refund until the payment plan has been satisfied and an eligible credit balance exists. Students are encouraged to enroll in direct deposit to receive refunds more quickly.

    Credit Card Refunds
    Credit balances resulting from credit card payments will generally be refunded to the original credit card used for payment, subject to card network requirements and processing limitations. Amounts that cannot be returned to the original card will be refunded through the University’s standard refund process.
    Encumbrance Policy
    Refunds generated from check payments are generally held for 14 calendar days. Refunds generated from ACH or credit card payments are generally held for 3 calendar days to allow payments to clear. Business Office holds will be released after the applicable clearance period.
    Course Repetition
    Students repeating a course will be assessed tuition and fees at the rates in effect during the term in which the course is repeated.
    Holds
    Students with past-due balances may have a Business Office Hold placed on their account. Holds may prevent registration, release of diplomas, or other University services until the outstanding balance has been satisfied.

    General Information

    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.

    Form Discrepancies 

    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:

    • You were not billed qualified tuition and related fees, or did not receive applicable scholarships or grants for the tax year.
    • You took courses for which no academic credit is offered, even if you are otherwise enrolled in a degree program.
    • You do not have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) on file with the University.

    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.

    Form Access and Delivery 

    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.

    Additional Information 

    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:

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    From grants and loans to work-study and payment plans, you may be eligible for several types of need- and merit-based financial assistance. 

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