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.
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.
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).
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.