Skip to content Menu

To help colleges and universities comply with often-challenging Form 1098-T reporting requirements, NACUBO has consolidated and refreshed three previous advisory reports (2013-1, 2013-2, and 2014-1) into Advisory 18-06, Guide to Form 1098-T Information Reporting. 

Because of a change in statute, beginning in January 2019, colleges and universities will no longer be able to report amounts billed for qualified tuition and related expenses (QTRE) in Box 2 of their 2018 Forms 1098-T. Instead, institutions will be required to report payments of QTRE in Box 1.

NACUBO’s guide reflects this change and is intended to serve as a comprehensive reference and road map for all aspects of 1098-T reporting. It includes:

  • Background and explanations for how to complete the form along with the relevant IRS and Treasury citations.
  • Checklists to help identify what types of payments should be reported.
  • Best practices for collecting student taxpayer identification numbers (TINs).
  • Guidance for responding to penalty notices for missing or inaccurate TINs.

Additional Resources Available

NACUBO’s 1098-T webpage also includes a number of helpful tools and resources.


Mary Bachinger

Director, Tax Policy



Bryan Dickson

Director, Student Financial Services and Educational Programs


Related Content

IRS Postpones Certain Employment Tax and Employee Benefit Plan Deadlines

The IRS has issued additional filing relief related to certain employment taxes, employee benefits, and exempt organizations affected by the pandemic. The deadline for most actions specified in the notice is July 15, 2020.

Members Only

IRS Proposes Rules on Executive Compensation Tax

Recently proposed regulations from the IRS aim to provide comprehensive guidance implementing the excise tax on executive compensation enacted by the Tax Cuts and Jobs Act.

NACUBO Offers Recommendations to IRS on UBIT Basketing Proposed Rules

NACUBO, joined by 10 other higher education associations, submitted recommendations to the IRS on proposed regulations for calculating unrelated business taxable income. The comments focused chiefly on the reporting of investments, asking the Service to adopt a greater than 50 percent ownership threshold for the control test and that a tax-exempt organization be allowed to look through any directly or indirectly held partnership interest.