For the 1998 tax year only, campuses will be required to report:
- Name, address, and social security number of all students.
- Name, address, and employer identification number of the institution.
- The name and telephone number of an informational contact at the institution.
- Whether the student was enrolled at least 1/2 time for at least one academic period in 1998.
- Whether the student was enrolled exclusively in a program or programs leading to a graduate-level degree, certificate or credential.