Due to universal promotion of inclusive education, the population of Taiwanese students with special needs in higher education increased year by year. In recent years, amendments of special education laws provided an important basis for Taiwanese institutions of higher education to address issues involving special education. The purpose of this paper is to describe the procedures used to identify of students with special needs in Taiwanese colleges and universities. The paper describes the current work of identification, difficulties, problem-solving strategies, and suggestions for the development of identification methodology in colleges and universities.