Abstract
The National Association of College and University Business Officers (NACUBO) has called on the Internal Revenue Service (IRS) to delay implementation of a change in tuition reporting requirements for tax purposes until 2017. As NACUBO notes, the change in question creates significant difficulties for administrative systems and reporting processes at many colleges and universities, severely constraining their capacity to comply. On March 10, 2016, EDUCAUSE joined other leading higher education associations in sending a letter to the IRS reinforcing NACUBO’s request for a one-year delay in the implementation of the new IRS Form 1098-T (Tuition Statement) requirement.