8383 VOID CORRECTED

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

Tuition

Payments

Statement

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

STUDENT’S name

2

Street address (including apt. no.)

8

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

9

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

Adjustments made for a

prior year

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

2002 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2002

4 Scholarships or grants

5 Adjustments to scholarships

or grants for a prior year

6 Check this box if the

amount in box 1 or 2

includes amounts for

an academic period

beginning JanuaryMarch 2003 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from

insurance contract

$
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

8 At least half-time

student (if checked)

9

Form 1098-T

Graduate student

(if checked)

Adjustments made for a

prior year

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

$

$

$

3

2002

6 The amount in box 1 or

2 includes amounts for

an academic period

beginning JanuaryMarch 2003

(if checked)

4 Scholarships or grants

5 Adjustments to scholarships

or grants for a prior year

$

$

7

$

Reimbursements or refunds

of qualified tuition and

related expenses from

insurance contract
Instructions for Student

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

you are enrolled must furnish this statement to you. Also, an insurer who

makes reimbursements or refunds of qualified tuition and related expenses

may, but is not required to, furnish this statement to you. You, or the person

who may claim you as a dependent, may be able to take either the tuition

and fees deduction or claim an education credit on Form 1040 or 1040A for

the qualified tuition and related expenses that were actually paid in 2002.

The amount shown in box 1 or 2 may represent an amount other than the

amount actually paid in 2002. For more information about the deduction or

credit, see Pub. 970, Tax Benefits for Education, Form 8863, Education

Credits, and the Form 1040 or 1040A instructions.

Box 8. 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 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 tuition and fees deduction or 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

tuition and fees deduction or the lifetime learning credit.

Note: The reporting institution is not required to, but may, provide

information in boxes 1 through 7, as applicable.

Box 1. Shows the total payments received 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 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 you may claim for the

prior year. See Form 8863 or Pub. 970 for more information.

Box 6. If this box is checked, the amount in box 1 or 2 includes amounts for

an academic period beginning January-March 2003. See Pub. 970 for how

to report these amounts.

Box 4. Shows the total of all scholarships or grants administered and

processed by the eligible educational institution. The amount of scholarships

Box 5. Shows adjustments to scholarships or grants for a prior year. This

amount may affect the amount of any allowable education credit you may

claim for the prior year. See Form 8863 for how to report these amounts.

Box 7. Shows the total amount of reimbursements or refunds of qualified

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

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

any allowable tuition and fees deduction or the education credit you may

claim for the year.

or grants for the calendar year may reduce the amount of any allowable

tuition and fees deduction or the education credit you may claim for the

year.
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

Form 1098-T

For Filer

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2002 General

Instructions for

Forms 1099,

1098, 5498,

and W-2G.

Copy C

2002

3

2

8 Check if at least

half-time student

9 Check if a graduate

student

Adjustments made for a

prior year

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

1

$

$

$

4 Scholarships or grants

5 Adjustments to scholarships

or grants for a prior year

6 Check this box if the

amount in box 1 or 2

includes amounts for

an academic period

beginning JanuaryMarch 2003 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from

insurance contract

$
Instructions for Filers

We now provide general and specific form

instructions as separate products. The products you

should use for 2002 are the General Instructions for

Forms 1099, 1098, 5498, and W-2G and the

separate specific instructions for each information

return you file. Specific information needed to

complete this form is given in the 2002 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, call

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

Due dates. Furnish Copy B of this form to the

student by January 31, 2003.

File Copy A of this form with the IRS by

February 28, 2003. If you file electronically, the due

date is March 31, 2003.

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 Web Site.