Taxpayer Relief Act

For additional information or questions regarding the topics below, please contact Barmak Nassirian at AACRAO at nassirianb@aacrao.org.

Hope and Lifetime Learning Tax Credits Documents

• IRS Notice 00-62: Extension of Financial Reporting Relief (December 2000)
• IRS Notice 99-37: Extension of Current 1098-T Reporting Requirements to Tax Year 2000.
• IRS Publication 970: Tax Benefits for Higher Ed (.pdf) (February 1999)
• IRS Notice 98-59: Reporting Exemption for Noncredit and Nonresident Alien Students (November 1998)
• IRS Notice 98-46: Extension of 1998 Reporting Requirement to Tax Year 1999 (August 1998)
• IRS Notice 97-73: 1998 Reporting Requirements for Institutions (December 1997)
• IRS Notice 97-60: Consumer Guidance on Education Tax Incentives (November 1997)
• ED Letter on Interplay with FERPA (November 1997)

Regulatory Action

• IRS/Treasury NPRM for Hope Scholarship/Lifetime Learning Tuition Tax Credit Reporting (June 16, 2000) (.pdf)
• Proposed Regulations Published (January 1, 1999)