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Each University of Wisconsin institution is required to upload, via FTP to UAS's website, a file that contains one record for every student who paid tuition and segregated fees to that institution from January 1 through December 31 for the calendar year. The only students to be omitted are those students who were issued a 100% refund of tuition and fees. In addition, universities do not need to file reports for:

• Students whose entire tuition and related expenses were waived or paid by means of a scholarship;
• Students whose entire tuition and related expenses were paid under a “formal billing arrangement” with an employer, government entity, or any other institutional third party specifically designated by the IRS as a formal billing arrangement;
• Students who are nonresident aliens, unless specifically requested; or
• The noncredit courses in which students are enrolled, even if the student also is enrolled in credit courses.

Please review the spreadsheet for required fields, description, corresponding position, and explanation of requirements and values. If every value is zero for a given student, then a record does not need to be sent for that student.