SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 27, 2004 TIER TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) California 000-23195 94-3145844 (State or other jurisdiction of (Commission (IRS Employer of incorporation) File Number) Identification No.) 2001 N. Main Street, Suite 500 94596 Walnut Creek, California (Address of principal executive offices) (Zip Code) (925) 937-3950 (Registrant's telephone number, including area code) Item 7. Financial Statements, Pro Forma Financial Information and Exhibits (c) Exhibits. 99.1 Press release of the Registrant dated January 27, 2004 announcing financial results for the quarter ended December 31, 2003. Item 12. Results of Operations and Financial Condition The information in this Current Report is being furnished and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference into any registration statement or other document filed with the Commission. On January 27, 2004, the registrant issued a press release announcing its financial results for the first quarter ended December 31, 2003. A copy of the press release is furnished with this Current Report as Exhibit 99.1. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. TIER TECHNOLOGIES, INC. By: /s/ Jeffrey A. McCandless ---------------------------- Jeffrey A. McCandless Chief Financial Officer Date: January 28, 2004 Exhibit No. Description ----------- ----------- 99.1 Press release of the Registrant dated January 27, 2004 announcing financial results for the quarter ended December 31, 2003