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In December 2015, Congress eliminated the option for colleges and universities to report "amounts billed" on Internal Revenue Service Form 1098-T, Tuition Statement, requiring the vast majority of schools to modify their systems to allow them to report "amounts paid" for qualified tuition and related expenses. 

NACUBO Advisory Report

Advisory 18-06: Guide to Form 1098-T Information Reporting (December 7, 2018)

On-Demand Webcast

IRS and Other Resources

Additional NACUBO Resources



Mary Bachinger

Director, Tax Policy



Bryan Dickson

Assistant Director, Advocacy and Student Financial Services



Liz Clark

Vice President, Policy and Research


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