STUDENTS TOLD TO DELAY TUITION

Universities and colleges are giving students some unexpected advice this month: Don't pay tuition early.

In fact, students and their parents are urged to make payments after Jan. 1 in case families are eligible for two tax credits contained in the Taxpayer Relief Act of 1997.

The new tax credits -- the Hope Scholarship Credit and the Lifetime Learning Credit -- offer federal income tax credits of up to $1,500 per student for college expenses paid in 1998 and after.

Southeast Missouri State University has moved its spring payment deadline from Jan. 2 to Jan. 8.

"These tax credits may result in substantial tax savings for students or their family," said William Duffy, associate vice president for finance and administration at Southeast. "These could save students and their families a lot of money."

Duffy advises students and parents who think they might be eligible for the tax credits not to pay university fees or charges before Jan. 1.

Similarly, Mineral Area College at Park Hills has made prepayments due on Jan. 7. Usually prepayments are due in December.

Three Rivers Community College in Poplar Bluff also will allow payments to be made after Jan. 1 for this semester.

"This is a one-time deal," said Dan Opalewski, dean of students at Three Rivers. "This year we're giving students an option not to pay their tuition and fees until after Jan. 1."

Opalewski said details about the tax credits and who is eligible are still trickling in.

"We're advising students to check with the IRS. The IRS has all the income guidelines, and they are very detailed," he said. "It was a very quick piece of legislation, and we're still getting bits and pieces."

Shawnee Community College at Ullin, Ill., doesn't require students to pay tuition up front. But the bursar's office is advising anyone who tries to make tuition payments this month to wait until after Jan. 1.

Ann Acton, director of student resources, added that the college is also publicizing the tax credits for students who may not be aware of the changes.

Southern Illinois University-Carbondale already had deadlines after Jan. 1.

The Hope Scholarship Credit may be claimed for tuition and fees of a student who is enrolled at least half time in the first or second year of post-secondary education. The maximum credit a taxpayer may claim is $1,500.