Cashiers & Student Accounts

A Part of Accounting Services

Educational Tax Credits

Educational tax credits may be available to Students or their parents/guardians for certain education related costs. Annually, an IRS form 1098-T reporting the amount paid is provided to students by UNCG. Information regarding the 1098-T and related questions are addressed below. Prior to the 2018 1098T form, UNCG reported the amount billed during the calendar year.

What is a 1098-T?

The 1098-T form is an annual statement that reports the amount paid to UNCG for qualified tuition and related expenses for each student during the previous calendar year. The purpose of the form is to assist in determining eligibility for certain education-related tax credits (such as the Lifetime Learning Credit and the American Opportunity Credit) under the Taxpayer Relief Act of 1997 (TRA97). The IRS requires eligible educational institutions such as UNCG to provide this statement to students and to the IRS. UNCG reports this information directly to the IRS; therefore, the 1098-T is for information only and does not need to be attached to a tax return. Since our students have assigned University ID numbers, UNCG may not have the student’s social security number. Please contact the Cashiers and Student Accounts Office (at 1-877-286-8250 or to ensure that the social security number information is on file. If it is not yet on file, the student will need to complete a form W-9S and submit it to the Cashiers and Student Accounts Office. This form is also available in the Cashiers and Student Accounts Office. Failure to provide an accurate social security number or taxpayer identification number may result in a penalty from the IRS imposed on each incorrect document.

Who will receive the IRS Form 1098-T?

In previous years, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we 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 you paid during the year. For tax reporting year 2018, all domestic UNCG students who were officially registered and taking courses for academic credit in at least one of the following semesters will be sent the 1098-T, if payments made for qualified tuition and fee charges were posted to the student’s account during the calendar year 2018. This may include payments made for the following semester.
  • Spring 2018 (payments made for charges that were not reported in Box 2 on the 2017 1098 T)
  • Summer 2018
  • Fall 2018
  • Spring 2019 (Students who registered and made payments for QTRE in calendar year 2018 . Students who make payments of QTRE for Spring 2019 in calendar year 2019 will have those payments included in Box 1 of their 2019 1098-T form)
In addition, students who had adjustments to prior year tuition and fee payments, charges or scholarship awards during calendar year 2018 will be sent the 1098-T even if they were not enrolled for the semesters listed above.

When will the 1098-T be mailed?

The 1098-T will be mailed no later than January 31st following the tax year to be reported, to the student’s permanent address on file with the University. The information that will be printed on the 1098-T, as well as additional supplemental information, will be available for students to view online through the UNCGenie system by January 31st following the tax year to be reported. Students may also view 1098-T information that was reported in previous tax years.

Electronic delivery of 1098-T Statements

Beginning with the 2016 1098-T Tuition Statement, on or before January 31 of each year, students will be able to view, print, and download 1098-T tuition statements electronically on the Student Account Center. In order to receive your 1098-T electronically, you must consent to electronic delivery by December 31. Please follow the following steps to receive your 1098T form electronically on the Student Account Center:
  1. Log into the secure area of UNCGenie with your University ID and PIN
  2. Click on the “Student” tab in UNCGenie
  3. Click on Student Account Center
  4. In the Student Account Center, select “My Account”, select “Consents and Agreements”, read the consent form, and click “Accept Consent” to agree to receive your statement through online delivery.
In order to give your Authorized User(s) permission to view your Electronic 1098-T:
  1. In the Student Account Center, select “My Profile” and “Authorized Users”
  2. Click the Action Button for an already established Authorized User (or first add a new Authorized User)
  3. Select “Yes” for “Would you like to allow this person to view your 1098-T tax statement?”
On or before January 31, you or your authorized user(s) may log into the Student Account Center to view, print and download your 1098-T statement. It is important that you make your selection for electronic retrieval by December 31 of each year. Your 1098-T Tuition Statement will be mailed to your permanent address on or before January 31 if you do not choose the online option. To view, print, and download your 1098-T Tuition Statement in PDF format online:
  1. Students, log into the secure area of UNCGenie with your University ID and PIN
  2. Click on the “Student” tab in UNCGenie
  3. Click on Student Account Center
  4. Click “My Account”, select “Statements”
  5. In the “1098-T Tax Statement” box, click “View” next to the appropriate Tax Year
If you have granted your Authorized Users access to view your 1098-T tuition statement electronically, Authorized Users can view your 1098T tuition statement by logging into the Student Account Center with their email and password at the following link: Directions for viewing prior year 1098-T information online via UNCGenie:
  1. Log into the secure area of UNCGenie with your University ID and PIN
  2. Click on Student Services & Financial Aid
  3. Click on Student Records
  4. Click on Tax Notification
  5. Click on Select Tax Year
  6. Enter the appropriate tax year and click Submit

Do all students receive a 1098-T?

There are several reasons why a student may not receive a 1098-T:
  • Although the student attended UNCG in 2018, she may have enrolled and been billed in 2017. Therefore, her Spring 2018 charges may have been included on the 2017 1098-T in Box 2. If box 7 was checked on the 2017 1098-T form, tuition and fees for Spring 2018 were included on the 2017 1098-T form.
  • The student did not have any payments for qualified educational expenses within the tax year; therefore, a 1098-T form was not generated.
  • The 1098-T was mailed to the student’s permanent address that is active on UNCGenie. Check with someone at that address to see if the form was received there. If the student did not have an active mailing address in UNCGenie, a form will not be generated for them.

Why is there no longer an amount in Box 2?

Congress and the IRS eliminated the option for colleges and universities to report in Box 2 the “amounts billed” on form 1098T. Colleges and universities must now report in Box 1 the “amounts paid” for qualified tuition and expenses. This change went into effect for the 2018 tax year. In addition to the information on the 1098T, students should consult banking records, old bills, or the Student Account Center for payment information.

What does each box on the 1098T form represent?

  • Box 1: The total payments from any source posted to your student account in 2018 for qualified tuition and related expenses, less any reimbursements or refunds made during 2018 that relate to payments received during 2018.  Please note the amount in Box 1 will not  always equal to or sum to the charges paid for calendar year 2018 because all charges are not considered qualified tuition and related expenses as defined by the IRS.  Health Service fees and Transportation fees are not qualified; therefore the full amount of fees paid may not be reported.  Note:  If you registered for and paid for Spring 2018 classes in 2017, those payments will not be included on the 2018 1098T.  If you register and pay for Spring 2019 classes in 2018, those payments will be included on the 2018 1098T.
  • Box 2: Beginning in tax year 2018, this box will no longer be used.
  • Box 3: Shows that UNCG changed its reporting method in 2018.  Will be checked for 2018 only.
  • Box 4: Shows the amount of any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year 1098T form.  This could reduce any allowable credit you claimed for the prior year.  This box will be blank for 2018 since 2018 is the first year the university has reported payments in Box 1.
  • Box 5: This box reports scholarship and grants, but not loans, posted to your account during the calendar year.
  • Box 6: Shows adjustments to scholarships or grants for a prior year.  This may affect any allowable credit you claimed in a prior year.
  • Box 7: If this box is checked, then at least some amount of tuition paid is for the Spring semester of the next calendar year.
  • Box 8: If this box is checked and you are an undergraduate student, it indicates the student was enrolled at least half-time for at least one semester during the tax year.
  • Box 9: If this box is checked, then the student was a graduate student at any time during the tax year.

Additional Resources

If you have questions about how to compute your educational tax credits, you should consult your tax professional or refer to the IRS. UNCG cannot provide tax advice or taxpayer assistance. The following links may be helpful for finding further information on 1098-T forms and tax credits: It is the taxpayer’s responsibility to determine the amount of qualified tuition and fees paid and to determine whether they are eligible for any tax credits.