For more than a decade, colleges and universities have been required to file Form 1098-T, which provides student account information to students, families and the IRS, but uncertainty still reigns regarding the completion of this annual task. To help “simplify perennial areas of confusion, as well as promote common industry practices in higher education” the National Association of College and University Business Officers (NACUBO) recently released Advisory Report 2013-2, designed to clarify the two most challenging components of the form: which types of institutional charges to report in Boxes 1 or 2; and how to report grant aid in Box 5.