Form 1098-T

Current Students

Students can access their 1098-T form by logging in to https://connectcarolina.unc.edu/, clicking the Student Center tile, and using drop-down menu under the Student Financials section about halfway down the page. Select “View 1098T” and click the arrow button. The YEAR listed is a hyperlink to the form for that year.

Current Students/Employees and Proxy

If you are a student and also an employee on campus or a Proxy, you can switch to the Student page using the white arrow in the top center of the home page, and Student Center will be an option. In the drop down menu under the Student Financials section about halfway down the page, select “View 1098T” and click the arrow button. The YEAR listed is a hyperlink to the form for that year.

Alumni

Alumni can establish guest access to access their 1098-T forms online. Once you have given the system time to populate your student account information, log back into ConnectCarolina, you can switch to the Student page using the white arrow in the top center of the home page, and Student Center will be an option. In the drop down menu under the Student Financials section, select “View 1098T” and click the arrow button. The YEAR listed is a hyperlink to the form for that year.

Previously, UNC-Chapel Hill used the “Amounts Billed” rather than the “Payments Received” methodology.  The “Amounts Billed” methodology is no longer permitted by the IRS.

Box 1 – Payments received for qualified tuition and related expenses

The total in Box 1 includes all payments received by UNC-Chapel Hill in calendar year that pay for qualified tuition and related expenses (“QTRE” – see below), as defined by the IRS.  QTRE includes payments from students and families, advance deposits, loans, scholarships, grants, and third party sponsor payments. Only the portion of the payments applied to QTRE is reported in Box 1.

Box 2 – Amounts billed

In previous years, the 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) billed to your student account for the calendar (tax) year. Due to a change to institutional reporting requirements under federal law, beginning with tax year 2018, we will report in Box 1 the amount of QTRE paid during the year.

Box 3 – Reporting method change

For 2018, Box 3 will be checked because of the change from reporting “amounts billed” to “payments received”.

Box 4 – Adjustments made for a prior year

Box 4 reports adjustments including changes made to items originally reported in Box 1 or Box 2 in a prior calendar year.  In 2018, during the transition to the “Payments Received” method, Box 4 will include amounts reported in Box 2 (“Amounts Billed”) in prior calendar years. However, during the transition year Box 4 will be missing the off-sets to payments that were adjusted from prior years.

Box 5 – Scholarships or Grants

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. Per IRS regulations, Box 5 includes any payments made by someone other than the student or family. The instructions for this box indicate that this amount, along with those not reported by us, may reduce the deduction or credit.

Box 6 – Adjustments to scholarships or grants for a prior year

Box 6 shows adjustments to scholarships or grants for a prior year. This amount may affect the amount of any allowable tuition and fees deduction or education credit that you claimed for the prior year. You may have to file an amended income tax return (Form 1040-X) for the prior year.

“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.

Certain Required Fees Excluded

The following required fees have been EXCLUDED from the payments received listed in Box 1 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
• Night Parking Fee
• Student Health Insurance Fee

Special Fees

• Late Registration
• Biostatistics Field Training (PH Field Trng-BIOS) for BIOS 691
• Health Behavior and Health Education Field Training (PH Field Trng-HBHE) for HBHE 740, HBHE 840, HBHE 841, HBEH 746, HBEH 840 and HBEH 841
• Maternal and Child Health Field Training (PH Field Trng-MHCH) for MHCH 717, 790 and 795
• Nutrition Field Training (PH Field Trng-NUTR) for NUTR 650, 710, 730, and 735
• Public Health Nursing Field Training (PH Field Trng-PHNU) for PHNU886

The 1098-T Payment Summary will list your payment(s) and expenses applied to the payment(s). This is available online with your 1098-T beginning with year 2018.

In order for us to issue a 1098T, you will first need to update your SSN/tax ID # with the Registrar’s Office.

To add your number in Connect Carolina:

Visit Student Center

1. Go to box on right side of the screen titled “To Do List”
2. Select “Student Records Items”
3. Complete the task by inputting the number.

Or, complete the change form and return the form to the Registrar in one of the following ways:

• Deliver in person:
  • Office location: Office of the University Registrar, 3rd Floor SASB North
  • You MUST bring the original card, we cannot accept copies of a card in person.
• Form does NOT have to be notarized.

Office of the University Registrar
Suite 3100 SASB North, CB #2100
Chapel Hill, NC 27599

The University Cashier will issue a W-9S requesting a correct SSN if the one on file is missing (or incorrect according to the IRS). If you receive one from our office, please complete it and return it to the Registrar’s Office in person or via the fax number on the form. Please complete Parts I and III (enter your 10-digit PID under “Tuition account number” in Part III) of the IRS form available online and return it to the Office of the University Registrar in person, by fax or by mail, using the following contact information:

Office of the University Registrar
Campus Box 2100
Chapel Hill, NC 27599
Office location: Third floor of SASB North
Fax: 919-962-1655