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. (opt.) 8

STUDENT’S name

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

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

2004 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

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 2005 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2004
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. (opt.) 8

STUDENT’S name

Form 1098-T (keep for your records) 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

Adjustments made for a

prior year

Amounts billed for

qualified tuition and

related expenses

Payments received for

qualified tuition and

related expenses

1

$

$

$

Copy B

For Student

This is important

tax information

and is being

furnished to the

Internal Revenue

Service.

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 2005 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2004
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 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 2004. The

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

amount actually paid in 2004. 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 allowable tuition and fees

deduction or education credit that you may claim. 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 4. Shows the total of all scholarships or grants administered and

processed by the eligible educational institution. The amount of

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 5. 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 you may claim for the prior year. See

Form 8863 for how to report these amounts.

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

amounts for an academic period beginning January-March 2005. See

Pub. 970 for how to report these amounts.

Box 7. 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 allowable tuition and fees deduction or education credit

you may 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 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.

scholarships or grants for the calendar year (including those not

reported by the institution) 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

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. (opt.) 8

STUDENT’S name

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

Adjustments made for a

prior year

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

2004 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

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 2005 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2004
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 2004 General Instructions for

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

the separate specific instructions, 2004

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).

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 January 31, 2005.

File Copy A of this form with the IRS by

February 28, 2005. If you file electronically,

the due date is March 31, 2005.