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Tax

Stay on top of the many rules and policy developments affecting higher education tax administration and compliance, and follow NACUBO's advocacy efforts on tax matters.

Tax Cut and Jobs Act

Follow NACUBO's summary of TCJA implementation guidance that has been published from the IRS and refer to NACUBO's statements and resources to understand the impact of tax reform provisions on your students, staff, and institution.

1098-T Reporting

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 colleges and universities to modify systems to allow them to report "amounts paid" for qualified tuition and related expenses. NACUBO has compiled a number of resources to help institutions with 1098-T reporting.

Tax Primer: A Brief Introduction to Higher Education Tax Policy Issues

Published: September 12, 2018

 

This primer provides a brief overview of tax issues under consideration and scrutiny in the nation's capital following passage of the Tax Cuts and Jobs Act of 2017. 

Download your copy.

A list of higher education-related tax legislation we're tracking in the current Congress is available here.

Join the Conversation: Taxlist

Need help sorting out the tax treatment of a scholarship or reporting taxable benefits? Want to know what approaches your peers at other institutions are taking?  Join NACUBO's taxlist - an online discussion group more than 600 campus tax professionals. (Participation is limited to employees of education institutions).  

Tax Council

NACUBO's policy and advocacy work in the tax area is supported and guided by members of the Tax Council.  Comprised of individuals responsible for tax administration and compliance on their campus, members of the council analyze and shape NACUBO's responses to federal legislative and regulatory proposals, meet with law and policymakers in Washington, and serve as faculty for NACUBO's tax programs.  

Contact

Mary Bachinger

Director, Tax Policy

202.861.2581

mbachinger@nacubo.org


News

Could the New UBIT Fringe Benefit Tax Be Repealed This Year?

December 07, 2018

Efforts to repeal the tax on employer-provided parking and transportation benefits continue. Is there a chance for congressional action this year?


Read Full Article
  • July 09, 2019

    What Did I Miss in Washington? June 25-July 9, 2019

    The Department of Education changes gainful employment rules, NACUBO advocates for “kiddie tax” fix, Dreamers, and 179D, and more.

    Read More →
  • July 01, 2019

    Treasury and IRS Propose Regulations on Endowment Excise Tax

    The guidance explains how certain colleges and universities should apply the excise tax on endowments enacted as part of the Tax Cuts and Jobs Act.

    Read More →
  • June 24, 2019

    Parking Tax Repeal Gains Support

    The taxation of parking and transportation benefits nonprofit employers provide has garnered significant attention on Capitol Hill recently amid growing support for repeal of the tax. NACUBO has launched a new interactive advocacy campaign that urges repeal.

    Read More →

Learn More

Webcast

April 25, 2019 at 1pm

Pulse Check: Complying with Tax Reform on Campus. Members of NACUBO's Tax Council share their approaches to implementing tax reform.

Join the Conversation

If you're not already a subscriber to NACUBO's discussion group of more than 600 campus tax professionals, join the Taxlist eGroup. (Only employees of higher education institutions may participate).

2019 Tax Forum

October 27-29, 2019

This event offers the latest information on issues and best practices in higher education tax compliance and administration.