Unclaimed Property / Escheat Filing | Tax Topics

Duke University has the responsibility to track its unclaimed property and attempt to return the property to its rightful owners. Unclaimed property held by Duke University is generally in the form of outstanding vendor checks, payroll checks, and student refunds. For Duke University Health System and its related hospitals, unclaimed property may also include patient credit balances or insurance refunds due.

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If you have any questions concerning this process, please contact the Corporate Tax department at (919) 684-0756.

Common Questions

I received a letter about an uncashed check but I have no records pertaining to the check. I do not know whether this amount is owed to me or not. What should I do?

According to Duke's records, the check made payable to you remains uncashed. It is up to you to decide whether or not to have Duke re-issue the check. If you do not respond, the funds will be remitted in your name to the State of your last known address. If, after reissuing the check, Duke determines the original check was issued in error, Duke reserves the right to take means necessary to reclaim the funds.

I cannot recall what this check was for. Do you have more information?

Depending on the source of the original check, we may be able to provide additional information. You may request additional information by emailing Corporate Tax or calling (919) 919-684-0756. Please be sure to include the check number in your correspondence. The Duke University Corporate Tax Department will contact you as soon as the requested information is available, generally within 3 weeks.

I received a letter addressed to a deceased family member. Can the check be reissued and made payable to me?

We may reissue a check made payable to the "Estate of" the deceased individual. You must provide a copy of the death certificate of the payee.

What if the estate account has been closed?

If the estate account has been closed, the funds must be remitted to the State as unclaimed property. You may then contact the State of the last known address for the payee (as indicated on the letter), to file a claim. Please contact the State directly or visit their website for instructions on filing a claim and required documentation.

I would like the check reissued but made payable to someone else. Is that possible?

The reissued check must be made payable to the original payee. Duke can mail the check in care of someone else at your request.

I received a letter pertaining to an uncashed payroll check. Was this amount included on my W-2? If I ask for the check to be replaced, will my W-2 for this year be affected?

The amount would have been included on your W-2 for the year the income was earned, which is generally the same year as the check date. Replacement of the check will not affect your W-2 for the current year.

The letter I received indicated a response deadline but I received the letter after the deadline. Can I still receive a replacement check?

If the letter you received indicated an October 1st deadline and we receive your response after October 1st, you will need to claim the funds from the State of the last known address.