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. (see instructions) 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

2005 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 2006 

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2005
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. (see instructions) 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 The amount in box 1

or 2 includes amounts

for an academic

period beginning

January- March 2006

(if checked)

$

$

7 Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2005
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 2005. The amount shown

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

paid in 2005. 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

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.

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 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 Pub.

970 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 2006. 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.

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

payer assigned to distinguish your account.
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. (see instructions) 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

2005 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 2006 

$

$

Reimbursements or refunds

of qualified tuition and

related expenses from an

insurance contract

$

2005

7
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 2005 General Instructions for Forms 1099,

1098, 5498, and W-2G, and the 2005

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, 2006.

File Copy A of this form with the IRS by

February 28, 2006. If you file electronically,

the due date is March 31, 2006.