On the Form 1098-T, we report the name, social security number and address of students, and indicate whether they were a graduate student and/or at least half-time during the calendar year.

If Box 1 on your Form 1098-T is blank, visit the IRS website for more information.

If you qualify for an educational credit, you should use your personal records and student account activity statements to determine the amounts that you actually paid toward the charges reported on the 1098-T.

We are required to report all qualified transactions in the actual calendar year during which they were posted to your account, regardless of when you pay them. Therefore, Spring semester charges usually post to your student account prior to Jan. 1 and must be reported on the 1098-T in the tax year that they are posted. However, you may qualify for the tax credit for the tax year that you paid these Spring semester charges.

If you need more information than is available on your 1098-T, you may access an account itemization by accessing the ConnectCarolina Student Center and selecting “Pay Bills/Manage Student Finances.”

Please access your account history in the ConnectCarolina Student Center to obtain a record of your payment information. The University has chosen to report the “Total Amounts Billed” to you during the tax year (Box 2), so you will need your payment information from the ConnectCarolina Student Center in order to calculate your tax credit or deduction.
Box 5 includes the amount of all scholarships or grants received in the calendar year reported, regardless of the term for which they were intended. This is because we are required to report the amounts received in the year received. The instructions for this box indicate that this amount, along with those not reported by us, may reduce the deduction or credit.

“Qualified expenses” for this purpose are defined more narrowly than they are for other programs, such as a 529 plan. To assist in supplementing your own records, students can access their account activity by logging in to the ConnectCarolina Student Center and selecting the “Pay Bills/Manage Student Finances” link. Account Activity includes all transactions posted to the student account during the calendar year.

We cannot adjust your 1098-T qualified charges to include transactions specifically excluded by tax credit programs such as room and board. You must use your own records of payments in addition to the information about qualified charges we provide to determine your eligibility for a tax credit in any given calendar year.

Student activity fees and fees for course-related books, supplies and equipment are included in qualified tuition and related expenses only if the fees must be paid to the institution as a condition of enrollment or attendance.

Qualified tuition and related expenses generally do not include:

  • Expenses that relate to any course of instruction or other education that involves sports, games, or hobbies, or
  • Any noncredit course.

However, if the course of instruction or other education is part of the student’s degree program or, in the case of the lifetime learning credit, is taken by the student to acquire or improve job skills, these expenses can qualify.

Institutions are required to report either the payments received for qualified charges or the amounts billed for qualified charges.

Certain Required Fees Excluded

The following required fees have been EXCLUDED from the charges in Box 2 based on the University’s interpretation of the definition of “qualified tuition and related expenses” found in the federal regulations:

General Fees

  • FEE Student Health (Student/Campus Health Fee)
  • FEE Safety and Security
  • FEE Student Transit/Safe Ride Fees
  • FEE Student Child Care Service
  • Student Health Insurance Fee

Special Fees

  • Late Registration
  • Biostatistics Field Training (PH Field Trng-BIOS) for BIOS691
  • Health Behavior and Health Education Field Training (PH Field Trng-HBHE) for HBHE740, HBHE840, HBHE841, HBEH746, HBEH840 and HBEH841
  • Maternal and Child Health Field Training (PH Field Trng-MHCH) for MHCH717, 790 and 795
  • Nutrition Field Training (PH Field Trng-NUTR) for NUTR650, 710, 730, and 735
  • Public Health Nursing Field Training (PH Field Trng-PHNU) for PHNU886