8383 VOID CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number

Tuition

Statement

FILER’S federal identification no. STUDENT’S social security number 3

Street address (including apt. no.)

2

City, state, and ZIP code

Service Provider/Acct. No. 9

(see instr.)

STUDENT’S name

Form 1098-T Department of the Treasury - Internal Revenue ServiceCat. No. 25087J

10

Form 1098-T

OMB No. 1545-1574

Ins. contract reimb./refund

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Check if you have changed your 

reporting method for 2008

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

1

$

$

Copy A

For

Internal Revenue

Service Center

File with Form 1096.

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2008 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

4 Adjustments made for a

prior year

6 Adjustments to

scholarships or grants

for a prior year

$

7

5 Scholarships or grants

$

Check this box if the

amount in box 1 or 2

includes amounts for

an academic period

beginning January -

March 2009 

8 Check if at least

half-time student

Check if a graduate

student

$

$

2008
CORRECTED

Tuition

Statement

(keep for your records)

Copy B

For Student

This is important

tax information

and is being

furnished to the

Internal Revenue

Service.

FILER’S name, street address, city, state, ZIP code, and telephone number

FILER’S federal identification no. STUDENT’S social security number 3

Street address (including apt. no.)

2

City, state, and ZIP code

Service Provider/Acct. No. 9

(see instr.)

STUDENT’S name

Form 1098-T Department of the Treasury - Internal Revenue Service

10

Form 1098-T

OMB No. 1545-1574

Ins. contract reimb./refund

If this box is checked, your educational institution

has changed its reporting method for 2008

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

1

$

$

4 Adjustments made for a

prior year

6 Adjustments to

scholarships or grants

for a prior year

$

7

$

5 Scholarships or grants

$

Checked if the amount

in box 1 or 2 includes

amounts for an

academic period

beginning January -

March 2009 

8 Checked if at least

half-time student

Checked if a

graduate student $

2008
Instructions for Student

An eligible educational institution, such as a college or university in which you

are enrolled, and an insurer who makes reimbursements or refunds of qualified

tuition and related expenses to you must furnish this statement to you. You, or

the person who can claim you as a dependent, may be able to claim an

education credit on Form 1040 or 1040A for the qualified tuition and related

expenses that were actually paid in 2008. Institutions may report either

payments received in box 1 or amounts billed in box 2. The amount shown in

box 1 or 2 may represent an amount other than the amount actually paid in

2008. Your institution must include its name, address, and information contact

telephone number on this statement. It may also include contact information

for a service provider. Although the service provider may be able to answer

certain questions about the statement, do not contact them or the filer for

explanations of the requirements for (and how to figure) any education credit

that you may claim. For more information about the credit, see Pub. 970, Tax

Benefits for Education, Form 8863, Education Credits, and the Form 1040 or

1040A instructions.

Box 5. Shows the total of all scholarships or grants administered and

processed by the eligible educational institution. The amount of scholarships

or grants for the calendar year (including those not reported by the institution)

may reduce the amount of the education credit you claim for the year.

Box 1. Shows the total payments received from any source for qualified tuition

and related expenses less any related reimbursements or refunds.

Box 2. Shows the total amounts billed for qualified tuition and related

expenses less any related reductions in charges.

Box 3. Shows whether your institution changed its method of reporting for

2008. It has changed its method of reporting if the method (payments received

or amounts billed) used for 2008 is different than the reporting method used

for 2007. You should be aware of this change in figuring your education

credits. The credits are allowable only for amounts actually paid during the

year and not amounts reported as billed, but not paid, during the year.

Box 6. Shows adjustments to scholarships or grants for a prior year. This

amount may affect the amount of any allowable tuition and fees deduction or

education credit that you claimed for the prior year. You may have to file an

amended income tax return for the prior year.

Box 7. Shows whether the amount in box 1 or 2 includes amounts for an

academic period beginning January-March 2009. See Pub. 970 for how to

report these amounts.

Box 10. Shows the total amount of reimbursements or refunds of qualified

tuition and related expenses made by an insurer. The amount of

reimbursements or refunds for the calendar year may reduce the amount of

any education credit you can claim for the year.

Box 8. Shows whether you are considered to be carrying at least one-half the

normal full-time workload for your course of study at the reporting institution. If

you are at least a half-time student for at least one academic period that

begins during the year, you meet one of the requirements for the Hope credit.

You do not have to meet the workload requirement to qualify for the lifetime

learning credit.

Box 9. Shows whether you are considered to be enrolled in a program leading

to a graduate degree, graduate-level certificate, or other recognized

graduate-level educational credential. If you are enrolled in a graduate

program, you are not eligible for the Hope credit, but you may qualify for the

lifetime learning credit.

Account number. May show an account or other unique number the filer

assigned to distinguish your account.

Box 4. Shows any adjustment made for a prior year for qualified tuition and

related expenses that were reported on a prior year Form 1098-T. This amount

may reduce any allowable education credit that you claimed for the prior year.

See “recapture” in the index to Pub. 970 to report a reduction in your credit or

deduction.
VOID CORRECTED

FILER’S name, street address, city, state, ZIP code, and telephone number

Tuition

Statement

FILER’S federal identification no. STUDENT’S social security number 3

Street address (including apt. no.)

2

City, state, and ZIP code

Service Provider/Acct. No. 9

(see instr.)

STUDENT’S name

Form 1098-T Department of the Treasury - Internal Revenue Service

10

Form 1098-T

OMB No. 1545-1574

Ins. contract reimb./refund

Check if you have changed your 

reporting method for 2008

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

1

$

$

Copy C

For Filer

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2008 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

4 Adjustments made for a

prior year

6 Adjustments to

scholarships or grants

for a prior year

$

5 Scholarships or grants

$

Check this box if the

amount in box 1 or 2

includes amounts for

an academic period

beginning January -

March 2009 

8 Check if at least

half-time student

Check if a graduate

student

$

$

7

2008
Instructions for Filers

General and specific form instructions are provided as

separate products. The products you should use to

complete Form 1098-T are the 2008 General

Instructions for Forms 1099, 1098, 5498, and W-2G,

and the 2008 Instructions for Forms 1098-E and

1098-T. A chart in the general instructions gives a

quick guide to which form must be filed to report a

particular payment. To order these instructions and

additional forms, visit the IRS website at www.irs.gov

or call 1-800-TAX-FORM (1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file Forms 1096, 1098, 1099, or

5498 that you download and print from the IRS

website.

Due dates. Furnish Copy B of this form to the

recipient by February 2, 2009.

File Copy A of this form with the IRS by March 2,

2009. If you file electronically, the due date is March

31, 2009. To file electronically, you must have software

that generates a file according to the specifications in

Pub. 1220, Specifications for Filing Forms 1098, 1099,

5498, and W-2G Electronically. IRS does not provide a

fill-in form option.

Need help? If you have questions about reporting on

Form 1098-T, call the information reporting customer

service site toll free at 1-866-455-7438 or

304-263-8700 (not toll free). For TTY/TDD equipment,

call 304-267-3367 (not toll free). The hours of operation

are Monday through Friday from 8:30 a.m. to 4:30

p.m., Eastern time.