8383 VOID CORRECTED

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

Tuition

Payments

Statement

1

FILER’S Federal identification no. STUDENT’S social security number

STUDENT’S name

2

Street address (including apt. no.)

3

City, state, and ZIP code

Account number (optional)

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

Check if at least

half-time student

4

Form 1098-T

OMB No. 1545-1574

Check if a graduate

student

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

File with Form 1096.

Copy A

For

Internal Revenue

Service Center

2000

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.
CORRECTED (if checked)

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

FILER’S Federal identification no. STUDENT’S social security number

STUDENT’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (optional)

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

Copy B

(Keep for your records.)

This is important

tax information

and is being

furnished to the

Internal Revenue

Service.

For Student

OMB No. 1545-1574

Tuition

Payments

Statement

1

2

3 At least half-time

student (if checked)

4

Form 1098-T

Graduate student

(if checked)

2000
Instructions for Student

An eligible educational institution, such as your college or

university, that receives qualified tuition and related

expenses on your behalf must furnish this statement to

you. This information will help to determine whether you, or

the person who may claim you as a dependent, may claim

an income tax credit for the Hope credit or lifetime learning

credit on Form 8863, Education Credits. For information

about these credits, see Pub. 970, Tax Benefits for Higher

Education.

Box 3. Shows whether you are considered to be carrying at

least one-half the normal full-time work load for your course

of study at the reporting institution. If you are at least a

half-time student for at least one academic period

beginning during the year, you meet one of the

requirements for the Hope credit. You do not have to be a

half-time student to qualify for the lifetime learning credit.

Box 4. Shows whether you are considered to be enrolled

exclusively in a program leading to a graduate degree,

graduate-level certificate, or other recognized

graduate-level educational credential. If you are enrolled

exclusively in a graduate program, you are not eligible for

the Hope credit, but you may qualify for the lifetime

learning credit.

Caution: If you are claimed as a dependent by another

person (including your parent(s)), you cannot claim the Hope

credit or lifetime learning credit. However, the person

claiming you may be entitled to the credit on his or her tax

return.

Boxes 1 and 2. The reporting institution is not required to

but may provide information in these boxes.
VOID CORRECTED

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

FILER’S Federal identification no. STUDENT’S social security number

STUDENT’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (optional)

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

OMB No. 1545-1574

Tuition

Payments

Statement

1

2

3 Check if at least

half-time student

4

Form 1098-T

Check if a graduate

student

Copy C

For Filer

2000

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.
Filers, Please Note—

To help make it easier for you to get only the

information you need to complete the Forms 1099,

1098, 5498, and W-2G you file, we are now providing

general and specific form instructions as separate

products. The new products you should use for 2000

are the General Instructions for Forms 1099, 1098,

5498, and W-2G, which contains general information

concerning Form 1098-T and forms in the 1099

series, and the separate specific instructions for each

information return you file. Specific information

needed to complete this form is given in the 2000

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. You can order those instructions and

additional forms by calling 1-800-TAX-FORM

Due dates. Furnish Copy B of this form to the

student by January 31, 2001.

File Copy A of this form with the IRS by

February 28, 2001. If you file electronically, the due

date is April 2, 2001.

Caution: Because the IRS processes paper forms by

machine (optical character recognition equipment),

you cannot file with the IRS Forms 1096, 1098, 1099,

or 5498 that you print from the IRS’s Internet Web

Site.

(1-800-829-3676). You can also get forms and

instructions from the IRS’s Internet Web Site at

www.irs.gov.