Carnegie Mellon University

SHIP is the University’s Student Health Insurance Plan.  By default, all students are enrolled in SHIP unless they submit a waiver to University Health Services.

The SHIP waiver deadline for the fall semester (and academic year) is July 15, 2022.  If you are an international student that is arriving in the US after July 15, you may be able to submit a waiver through August 29, 2022.

The SHIP waiver deadline for those students that first enroll in the spring semester is January 31, 2023.

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 ($2,262.96).  This credit will appear on your student account as “PhD Insurance Support” and will be applied as early as July 18. 

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 (

Otherwise, please email The HUB ( so that we may assist you.

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 see this FAQ “My PhD Insurance Support has not yet been posted to my student account.  What should I do?”

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 2023 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 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.

Involuntary loss of medical coverage, including turning age 26, is considered a qualifying event to enroll into CMU SHIP.  To enroll, you must provide:

  • A loss of medical coverage letter from your insurance company.
  • A completed partial-year enrollment form. Please email to request this form.
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 within 3 business days.
No, you will not automatically lose coverage. We recognize that students may be enrolled at the University for only part of the year due to changes in defense timelines, etc. If a student graduates early, they have the option to retain their health insurance through the end of the academic year (July 31st).  Alternatively, they may opt to terminate their coverage (e.g. if they are transitioning to another insurance provider, etc.). You will need to work with University Health Services if you choose to terminate your SHIP coverage early.
Students located outside of the U.S. and taking classes remotely are not subject to CMU’s health insurance requirement and will not be required to submit a waiver.
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
Students in residence and enrolled in SHIP are eligible.