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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.

Subscribe: A Guide to Federal Tax Issues for Colleges and Universities

 

An annual, online-only subscription service that provides you with one reliable place to turn for up-to-date information on IRS compliance and federal tax developments that could affect your campus. You'll save valuable time and resources using our sample forms, checklists, and other practical tools. A subscription includes the interactive web tool, as well as a section that provides line-by-line information on completion of IRS Form 990. This service includes online access to 19 sections of guidance and Web tools, plus monthly Federal Tax News newsletters for one year.

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


News

What Did I Miss in Washington? September 24-October 7, 2019

October 7, 2019

In this edition: Sen. Lamar Alexander shares Higher Education Act priorities, the National Labor Relations Board moves to prevent students from unionizing, NACUBO signs an amicus brief on DACA, and more.


Read Full Article
  • October 1, 2019

    NACUBO Submits Response to Endowment Excise Tax Proposal

    NACUBO’s recommendations to policymakers, endorsed by 10 other higher education associations, highlight areas of concern for the sector and urge final rules that reflect an understanding of how colleges and universities serve students and operate. A coalition of colleges and universities also weighed in.

    Read More →
  • August 12, 2019

    Budget Deal Lifts Debt Ceiling, Tees Up Appropriations

    After much negotiation, Congressional leaders settled on a bipartisan budget bill that President Trump has signed off on. The deal opens a possibility of repeal of unpopular portions of the Tax Cuts and Jobs Act, including the parking tax and the UBIT basketing requirement.

    Read More →

Learn More

Legislative Lunchcast: A Washington Update from NACUBO

December 11, 2019 at 1pm

Learn about federal actions that will impact your campus in this free, 30-minute overview of what's happening in Washington.

Conferences and Workshops

Our professional development programs are designed to deliver the skills, concepts and best practices for success to individuals in the business of higher education.

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).