There are several possibilities:
- You attended University of Massachusetts-Amherst in Spring 2012, but you had enrolled and been billed in the calendar year 2011, meaning the information was included in last year's 1098-T.
- The IRS does not require University of Massachusetts-Amherst to issue a 1098-T form if your scholarship and financial aid total exceeded the billed amount for tuition and qualified expenses.
- You do not have a valid permanent address on file for you at the University. To update your address, select the Personal Portfolio menu once logged in to SPIRE.
- You do not have a valid SSN or TIN on file with the University.
- You are classified as a non-resident alien.