<PAGE>
 
    As filed with the Securities and Exchange Commission on April 26, 1999
                                                  Registration No. 333-

                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549
                                   _________
                                        
                                    FORM S-8

            REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                            TIER TECHNOLOGIES, INC.
             (Exact name of registrant as specified in its charter)
                                        
          California                                     94-3145844
 (State or other jurisdiction                         (I.R.S. Employer
of incorporation or organization)                    Identification No.)

                              1350 Treat Boulevard
                                   Suite 250
                        Walnut Creek, California  94596
         (Address, including zip code, of principal executive offices)
                                 ______________
                            TIER TECHNOLOGIES, INC.
                AMENDED AND RESTATED 1996 EQUITY INCENTIVE PLAN
                            (Full title of the plan)

                                James L. Bildner
                             Chairman of the Board
                          and Chief Executive Officer
                            TIER TECHNOLOGIES, INC.
                        1350 Treat Boulevard, Suite 250
                        Walnut Creek, California  94596
                                 (925) 937-3950
 (Name and address of agent for service, and telephone number, including area 
                                     code)
                                 _____________
                                   Copies to:
                            Morgan P. Guenther, Esq.
                     PAUL, HASTINGS, JANOFSKY & WALKER, LLP
                       345 California Street, 29th Floor
                        San Francisco, California  94104
                                 (415) 835-1600

                        CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>
==========================================================================================================================
                                                Proposed Maximum          Proposed Maximum
   Title of Securities      Amount To Be       Offering Price Per        Aggregate Offering     Amount Of Registration 
    To Be Registered        Registered(1)           Share(2)                  Price(2)                    Fee
--------------------------------------------------------------------------------------------------------------------------
<S>                        <C>              <C>                        <C>                      <C>
    Class B Common 
  Stock, no par value         2,000,000              $7.53                   $15,060,000               $4,186.68
==========================================================================================================================
</TABLE>

(1)  Pursuant to Rule 416 under the Securities Act of 1933, as amended, this
     Registration Statement shall be deemed to cover such additional shares of
     Class B Common Stock as may become issuable pursuant to the anti-dilution
     provisions of the Tier Technologies, Inc. Amended and Restated 1996 Equity
     Incentive Plan.

(2)  Estimated solely for the purpose of calculating the registration fee.  The
     Class B Common Stock being registered relates to options to be granted in
     the future, with option prices to be determined at the time of grant.  The
     aggregate offering price has been computed pursuant to Rule 457(h)
     promulgated under the Securities Act of 1933, as amended, on the basis of
     the average of the high and low sale prices of the Class B Common Stock as
     reported on the Nasdaq National Market on April 20, 1999, a date within
     five business days prior to the date of filing of this Registration
     Statement.
<PAGE>
 
     Pursuant to General Instruction E of Form S-8 ("Registration of Additional
Securities"), Tier Technologies, Inc. (the "Company") hereby makes the following
statement:

     On March 3, 1998 and December 2, 1998, the Company filed with the
     Securities and Exchange Commission a Registration Statement on Form S-8
     (File No. 333-47259 and File No. 333-68255, respectively) (collectively,
     the "Prior Registration Statements") relating to shares of Class B Common
     Stock to be issued pursuant to the Company's Amended and Restated 1996
     Equity Incentive Plan (the "Plan"), and the Prior Registration Statements
     are currently effective.  This Registration Statement relates to securities
     (a) of the same class as those to which the Prior Registration Statements
     relate and (b) to be issued pursuant to the Plan.  The contents of the
     Prior Registration Statements are incorporated herein by reference.

                                    PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


Item 8.  Exhibits.

<TABLE> 
<CAPTION> 
   Exhibit No.     Description
   -----------     -----------
<S>                <C>  
       5.1         Opinion of Paul, Hastings, Janofsky & Walker LLP
      23.1         Consent of PricewaterhouseCoopers LLP, Independent Accountants
      23.2         Consent of Ernst & Young LLP, Independent Auditors
      23.3         Consent of Grant Thornton, Independent Accountants
      23.4         Consent of Paul, Hastings, Janofsky & Walker LLP (included in Exhibit 5.1)
      24.1         Power of Attorney (included on signature page hereto)
</TABLE>

                                       2
<PAGE>
 
                                   SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized in the City of Walnut Creek, State of California, on April 26, 1999.


                                      TIER TECHNOLOGIES, INC.


                                      By   /s/ James L. Bildner
                                         --------------------------------------
                                               James L. Bildner
                                          Chairman of the Board and
                                           Chief Executive Officer

                               POWER OF ATTORNEY

     Know all persons by these presents, that each person whose signature
appears below constitutes and appoints James L. Bildner and George K. Ross, and
each of them, to act as his true and lawful attorneys-in-fact and agents, with
full power of substitution and resubstitution, for him and in his name, place or
stead, in any and all capacities, to sign any and all amendments to this
Registration Statement on Form S-8, and to file such amendments, together with
exhibits and other documents in connection therewith, with the Securities and
Exchange Commission, granting to said attorneys-in-fact and agents, and each of
them, full power and authority to do and perform each and every act and thing
requisite and necessary to be done, as fully as he might or could do in person,
and ratifying and confirming all that said attorneys-in fact and agents, or his
substitute or substitutes or all of them, may do or cause to be done by virtue
hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated.

<TABLE>
<CAPTION>
                     Name                                        Title                            Date
                     ----                                        -----                            ----
<S>                                              <C>                                    <C>

/s/ James L. Bildner                             Chairman of the Board and
-----------------------------------------------  Chief Executive Officer                April  26, 1999
James L. Bildner                                 (principal executive officer)


/s/ William G. Barton                            President, Chief Technology
-----------------------------------------------  Officer and Director                   April 26, 1999
William G. Barton


/s/ George K. Ross                               Executive Vice President
-----------------------------------------------  and Chief Financial Officer            April 26, 1999
George K. Ross                                   (principal financial officer and
                                                 principal accounting officer)


/s/ Ronald L. Rossetti
-----------------------------------------------  Director                               April 26, 1999
Ronald L. Rossetti


/s/ Samuel Cabot III
-----------------------------------------------  Director                               April 26, 1999
Samuel Cabot III
</TABLE>

                                       3
<PAGE>
 
                                 EXHIBIT INDEX
<TABLE>
<CAPTION>
   Exhibit No.     Description
   -----------     -----------
<S>                <C>
       5.1         Opinion of Paul, Hastings, Janofsky & Walker LLP

      23.1         Consent of PricewaterhouseCoopers LLP, Independent Accountants

      23.2         Consent of Ernst & Young LLP, Independent Auditors

      23.3         Consent of Grant Thornton, Independent Accountants
</TABLE>

                                       4
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 9806}]
{"company-data": {"conformed-name": "TIER TECHNOLOGIES INC", "cik": "0001045150", "assigned-sic": "7373", "irs-number": "943145844", "state-of-incorporation": "CA", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-77051", "film-number": "99601219"}, "business-address": {"street1": "1350 TREAT BLVD", "street2": "SUITE 250", "city": "WALNUT CREEK", "state": "CA", "zip": "94596", "phone": "9259373950"}, "mail-address": {"street1": "1350 TREAT BLVD", "street2": "STE 250", "city": "WALNUT CREEK", "state": "CA", "zip": "94596"}}
As filed with the Securities and Exchange Commission on April 26, 1999
                                                  Registration No. 333-

                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549
                                   _________
                                        
                                    FORM S-8

            REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                            TIER TECHNOLOGIES, INC.
             (Exact name of registrant as specified in its charter)
                                        
          California                                     94-3145844
 (State or other jurisdiction                         (I.R.S. Employer
of incorporation or organization)                    Identification No.)

                              1350 Treat Boulevard
                                   Suite 250
                        Walnut Creek, California  94596
         (Address, including zip code, of principal executive offices)
                                 ______________
                            TIER TECHNOLOGIES, INC.
                AMENDED AND RESTATED 1996 EQUITY INCENTIVE PLAN
                            (Full title of the plan)

                                James L. Bildner
                             Chairman of the Board
                          and Chief Executive Officer
                            TIER TECHNOLOGIES, INC.
                        1350 Treat Boulevard, Suite 250
                        Walnut Creek, California  94596
                                 (925) 937-3950
 (Name and address of agent for service, and telephone number, including area 
                                     code)
                                 _____________
                                   Copies to:
                            Morgan P. Guenther, Esq.
                     PAUL, HASTINGS, JANOFSKY & WALKER, LLP
                       345 California Street, 29th Floor
                        San Francisco, California  94104
                                 (415) 835-1600

                        CALCULATION OF REGISTRATION FEE
==========================================================================================================================
                                                Proposed Maximum          Proposed Maximum
   Title of Securities      Amount To Be       Offering Price Per        Aggregate Offering     Amount Of Registration 
    To Be Registered        Registered(1)           Share(2)                  Price(2)                    Fee
--------------------------------------------------------------------------------------------------------------------------
Class B Common 
  Stock, no par value         2,000,000              $7.53                   $15,060,000               $4,186.68
==========================================================================================================================
(1)  Pursuant to Rule 416 under the Securities Act of 1933, as amended, this
     Registration Statement shall be deemed to cover such additional shares of
     Class B Common Stock as may become issuable pursuant to the anti-dilution
     provisions of the Tier Technologies, Inc. Amended and Restated 1996 Equity
     Incentive Plan.

(2)  Estimated solely for the purpose of calculating the registration fee.  The
     Class B Common Stock being registered relates to options to be granted in
     the future, with option prices to be determined at the time of grant.  The
     aggregate offering price has been computed pursuant to Rule 457(h)
     promulgated under the Securities Act of 1933, as amended, on the basis of
     the average of the high and low sale prices of the Class B Common Stock as
     reported on the Nasdaq National Market on April 20, 1999, a date within
     five business days prior to the date of filing of this Registration
     Statement.
Pursuant to General Instruction E of Form S-8 ("Registration of Additional
Securities"), Tier Technologies, Inc. (the "Company") hereby makes the following
statement:

     On March 3, 1998 and December 2, 1998, the Company filed with the
     Securities and Exchange Commission a Registration Statement on Form S-8
     (File No. 333-47259 and File No. 333-68255, respectively) (collectively,
     the "Prior Registration Statements") relating to shares of Class B Common
     Stock to be issued pursuant to the Company's Amended and Restated 1996
     Equity Incentive Plan (the "Plan"), and the Prior Registration Statements
     are currently effective.  This Registration Statement relates to securities
     (a) of the same class as those to which the Prior Registration Statements
     relate and (b) to be issued pursuant to the Plan.  The contents of the
     Prior Registration Statements are incorporated herein by reference.

                                    PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 8.  Exhibits.
Exhibit No.     Description
   -----------     -----------
5.1         Opinion of Paul, Hastings, Janofsky & Walker LLP
      23.1         Consent of PricewaterhouseCoopers LLP, Independent Accountants
      23.2         Consent of Ernst & Young LLP, Independent Auditors
      23.3         Consent of Grant Thornton, Independent Accountants
      23.4         Consent of Paul, Hastings, Janofsky & Walker LLP (included in Exhibit 5.1)
      24.1         Power of Attorney (included on signature page hereto)
2
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized in the City of Walnut Creek, State of California, on April 26, 1999.

                                      TIER TECHNOLOGIES, INC.

                                      By   /s/ James L. Bildner
                                         --------------------------------------
                                               James L. Bildner
                                          Chairman of the Board and
                                           Chief Executive Officer

                               POWER OF ATTORNEY

     Know all persons by these presents, that each person whose signature
appears below constitutes and appoints James L. Bildner and George K. Ross, and
each of them, to act as his true and lawful attorneys-in-fact and agents, with
full power of substitution and resubstitution, for him and in his name, place or
stead, in any and all capacities, to sign any and all amendments to this
Registration Statement on Form S-8, and to file such amendments, together with
exhibits and other documents in connection therewith, with the Securities and
Exchange Commission, granting to said attorneys-in-fact and agents, and each of
them, full power and authority to do and perform each and every act and thing
requisite and necessary to be done, as fully as he might or could do in person,
and ratifying and confirming all that said attorneys-in fact and agents, or his
substitute or substitutes or all of them, may do or cause to be done by virtue
hereof.

     Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated.
Name                                        Title                            Date
                     ----                                        -----                            ----
/s/ James L. Bildner                             Chairman of the Board and
-----------------------------------------------  Chief Executive Officer                April  26, 1999
James L. Bildner                                 (principal executive officer)

/s/ William G. Barton                            President, Chief Technology
-----------------------------------------------  Officer and Director                   April 26, 1999
William G. Barton

/s/ George K. Ross                               Executive Vice President
-----------------------------------------------  and Chief Financial Officer            April 26, 1999
George K. Ross                                   (principal financial officer and
                                                 principal accounting officer)

/s/ Ronald L. Rossetti
-----------------------------------------------  Director                               April 26, 1999
Ronald L. Rossetti

/s/ Samuel Cabot III
-----------------------------------------------  Director                               April 26, 1999
Samuel Cabot III
3
EXHIBIT INDEX
Exhibit No.     Description
   -----------     -----------
5.1         Opinion of Paul, Hastings, Janofsky & Walker LLP

      23.1         Consent of PricewaterhouseCoopers LLP, Independent Accountants

      23.2         Consent of Ernst & Young LLP, Independent Auditors

      23.3         Consent of Grant Thornton, Independent Accountants
4