1. Gina Curry Director, Student Financial Services Center California State University, Sacramento Anne Gross Vice President, Regulatory Affairs NACUBO

2. 2011 IRS Penalty Notices W-9s Form Collection TIN Matching Recommendations for completing 1098-T 1098-T into the Future Resources

3. NACUBO and CO directions for response to IRS IRS agreed to waive 2011 penalties What about 2012? Did anyone pay? NACUBO continuing conversations with IRS

4. PS Query to select invalid SSN and place service indicator forwarded from Nicole Louie 10/24/13 Send to all students with missing or invalid SSN with deadline Work with your Registrar to select deadline Form does not require a certifying signature Do you use the optional name and account number fields? http://www.irs.gov/pub/irs-pdf/fw9s.pdf NACUBO SFS Council to host a webinar on this in the coming months

5. 1098-T not eligible to use the web-based IRS TIN matching program TIN mismatch a bigger problem than missing TIN NACUBO reaching out to AACRAO (Registrars) to see if they can help with this problem Note that Mentor DOES quote Title V and the IRS section about providing a SSN

7. NACUBO Recommendations for Completing From 1098-T Advisory Report 2013 – 2 http://www.nacubo.org/Documents/BusinessPolicyAr eas/1098TAdvisoryReport20132.pdf http://www.nacubo.org/Documents/BusinessPolicyAr eas/1098TAdvisoryReport20132.pdf

8. NACUBO continues work with the IRS and the federal legislature Lawmakers fail to understand the complications of reporting Pressure to have us all report in Box 1 (Payments) Current recommendation: Report Box 1, Box 2 and Box 5

9. IRS Penalty Notices NACUBO Advisory Report 2013 – 1 http://www.nacubo.org/Documents/BusinessPolicyAreas/NACUBO_ Advisory_Report_on_Form_1098_T_Compliance.pdf http://www.nacubo.org/Documents/BusinessPolicyAreas/NACUBO_ Advisory_Report_on_Form_1098_T_Compliance.pdf Recommendations for Completing From 1098-T Advisory Report 2013 – 2 http://www.nacubo.org/Documents/BusinessPolicyAreas/1098TAdvis oryReport20132.pdf http://www.nacubo.org/Documents/BusinessPolicyAreas/1098TAdvis oryReport20132.pdf Roberta McNiel, CPA and Manager of Internal Control & Compliance, CSU Chancellor’s Office, rmcniel@calstate.edurmcniel@calstate.edu

10. Gina Curry Director, Student Financial Services Center California State University, Sacramento curryg@csus.edu (916) 278-7433 Anne Gross Vice President, Regulatory Affairs NACUBO agross@nacubo.org (202) 861-2544