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  <P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>File No. 333-  </FONT></P>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SECURITIES AND EXCHANGE
  COMMISSION
  <BR>Washington, D.C. 20549 </FONT></P>
  
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Post-Effective
  Amendment No. 1 <BR>to </FONT></P>
  
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  <H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8  </FONT></H1>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933 </FONT></P>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>H&amp;R BLOCK, INC.</B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>(Exact name of registrant as specified in its charter) </FONT> </P>
  
  
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       <TH>MISSOURI</TH>
       <TH></TH>
       <TH>44-0607856</TH></TR>
  <TR VALIGN="TOP">
       <TD><FONT STYLE="font-size:10pt">(State of Incorporation) </FONT></TD>
       <TD WIDTH="100"></TD>
       <TD><FONT STYLE="font-size:10pt">(I.R.S. Employer Identification No.) </FONT></TD></TR>
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  <BR><BR>
  
  
  
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  <FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>4400 Main Street
  <BR>
  Kansas City, Missouri 64111
  </B><BR> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" STYLE="font-size:10pt">(Address of Principal Executive Offices) </FONT> </P>
  
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>
  1999 STOCK OPTION PLAN FOR SEASONAL EMPLOYEES</B> </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>(Full Title of Plan) </FONT> </P>
  
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  <FONT FACE="Times New Roman, Times, Serif" SIZE="3">Bret G. Wilson, Vice President and Secretary
  <BR>H&amp;R Block, Inc.
  <BR>4400 Main Street
  <BR>Kansas City, Missouri 64111
  <BR>816-753-6900 </FONT>
  <FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>(Name, address, and telephone number of agent for service) </FONT> </P>
  <HR>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CALCULATION OF
  REGISTRATION FEE </FONT></P>
  
  
  
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  <TR VALIGN="BOTTOM">
       <TH><FONT STYLE="font-size:8pt">Title of<BR>
  securities to be<BR>
  registered</FONT></TH>
       <TH><FONT STYLE="font-size:8pt">Amount<BR>
  to be<BR>
  registered<SUP>(1)</SUP> </FONT></TH>
       <TH><FONT STYLE="font-size:8pt">Proposed<BR>
  maximum<BR>
  offering<BR>
  price<BR>
  per share<SUP>(2)</SUP> </FONT></TH>
       <TH><FONT STYLE="font-size:8pt">Proposed<BR>
  maximum<BR>
  aggregate<BR>
  offering<BR>
  price<SUP>(2)</SUP> </FONT></TH>
       <TH><FONT STYLE="font-size:8pt">Amount of<BR>
  registration<BR>
  fee<SUP>(2)</SUP> </FONT></TH></TR>
  <TR VALIGN="TOP">
       <TD><FONT STYLE="font-size:8pt">Common Stock, without<BR>
  par value </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">3,000,000 </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">$ 48.165<SUP>(3)</SUP> </FONT> </TD>
       <TD><FONT STYLE="font-size:8pt">$144,495,000 </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">$18,307.52 </FONT></TD></TR>
  <TR VALIGN="TOP">
       <TD><FONT STYLE="font-size:8pt">Total </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">3,000,000 </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">&nbsp; </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">$144,495,000 </FONT></TD>
       <TD><FONT STYLE="font-size:8pt">$18,307.52 </FONT></TD></TR>
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       <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;
  Plus such additional indeterminate number of shares as may be issuable pursuant
  to the anti-dilution provisions of the registrant&#146;s 1999 Stock Option Plan for Seasonal Employees.
  <BR>(2)&nbsp;&nbsp;&nbsp;&nbsp;Calculated in accordance with the provisions of Rule 457(h)(1) pertaining to employee stock option plans.
  <BR>(3)&nbsp;&nbsp;&nbsp;&nbsp;Estimated pursuant to Rule 457(c) and (h), and based on the average of the high and low prices on
  September 13, 2004, as reported by the New York Stock Exchange. </FONT></P>
  
  <HR>
  
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PURPOSE OF REGISTRATION
  STATEMENT </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
   Registration  Statement is being filed in accordance  with General  Instruction  E. of
  Form S-8.  Under  Registrant's  Registration  Statement  on Form  S-8  (No.  333-42738),
   6,000,000  shares  (12,000,000 post-split)  of Common Stock,  without par value  ("Common
   Stock"),  of H&amp;R Block,  Inc. (the  "Registrant")  were registered  for issuance  under
  the H&amp;R Block,  Inc.  1999 Stock Option Plan for Seasonal  Employees  (the "Plan"). Under
   Registrant's  Registration  Statement on Form S-8 (No.  333-70400),  8,000,000
   additional  shares of Common Stock were  registered for issuance under the Plan. In June
  2004, the Board of Directors of Registrant  approved an amendment of the Plan to increase
  the maximum  number of shares of Common Stock that may be issued  pursuant to the Plan
   from  20,000,000  to  23,000,000.  Such  amendment  was  approved  at  the  Registrant's
   annual  meeting  of shareholders on September 8, 2004. This  Registration  Statement
   covers the additional  3,000,000 shares of Common Stock that may be issued under the
  Plan in accordance with the amendment to the Plan described above. </FONT></P>
  
  
  
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></P>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT </U></FONT></P>
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. <U>EXHIBITS</U>. </FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  exhibits filed as part of the Registration Statement are as follows: </FONT></P>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="exh4-1.htm">4.1</A>  </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
  Restated Articles of Incorporation of H&amp;R Block, Inc., as amended and restated as of September 8, 2004. </FONT></TD>
  </TR>
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  <BR>
  
  
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2  </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amended and Restated Bylaws of H&amp;R Block, Inc.,
  as amended and restated as of June 9, 2004, filed as Exhibit 3.3 to the Registrant's annual report on Form
  10-K for the year ended April 30, 2004, are incorporated by reference. </FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="exh5.htm">5</A>  </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
  of counsel as to the legality of the securities being registered and the consent of such
  counsel. </FONT></TD>
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  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="exh23-1.htm">23.1</A> </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The  consent  of KPMG LLP,
  Independent  Registered  Public  Accounting  Firm (the  consent  of counsel is contained in the
  opinion filed as Exhibit 5 hereto).</FONT></TD>
  </TR>
  </TABLE>
  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><A HREF="exh23-2.htm">23.2</A> </FONT></TD>
  <TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The consent of  PricewaterhouseCoopers
  LLP, Independent Registered Public Accounting Firm (the consent of counsel is contained in the opinion
  filed as Exhibit 5 hereto).
  ..</FONT></TD>
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  <BR>
  
  
  
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>SIGNATURES </U></FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>The
  Registrant</U>. 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
  Kansas City, and the State of Missouri, on this 8th day of September, 2004. </FONT></P>
  
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  <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>H&amp;R BLOCK, INC.</B><BR><BR>
  <BR>BY: /S/ Mark A. Ernst<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
  Mark A. Ernst<BR>Chairman of the Board, President and Chief Executive Officer</FONT></TD>
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       <P ALIGN=CENTER>_________________ </P>
  
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  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>POWER OF ATTORNEY </U></FONT></P>
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints Mark A.
  Ernst and Bret G. Wilson, or either one of them, his or her true and lawful attorneys-in-fact and agents, with
  full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to the Registration
  Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full
  power and authority to do and perform each and every act and thing requisite and necessary to be done in and
  about the premises, as fully to all intents and purposes as they might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or either of them, or their substitutes, may lawfully
  do or cause to be done by virtue hereof. </FONT></P>
  
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       <P ALIGN=CENTER>_________________ </P>
  
  
  <PAGE>
  
  
  
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  <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 dates indicated. </FONT></P>
  
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  <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Signature
  </U></FONT></TD>
  <TD WIDTH="35%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Title</U> </FONT></TD>
  <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mark A. Ernst
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Mark A. Ernst</FONT></TD>
  <TD WIDTH="35%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board,
  <BR>President and Chief Executive Officer
  <BR>(principal executive officer)</FONT></TD>
  <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>G. Kenneth Baum
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>G. Kenneth Baum</FONT></TD>
  <TD WIDTH="35%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
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  <BR>
  <BR>
  
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  <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Thomas M. Bloch
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Thomas M. Bloch</FONT></TD>
  <TD WIDTH="35%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Donna R. Ecton
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Donna R. Ecton</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Henry F. Frigon
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Henry F. Frigon</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Roger W. Hale
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Roger W. Hale</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
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  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tom D. Seip
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Tom D. Seip</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
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  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Louis W. Smith
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Louis W. Smith</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
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  <BR>
  <BR>
  
  
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  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Rayford Wilkins, Jr.
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Rayford Wilkins, Jr.</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
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  <BR>
  <BR>
  
  
  
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  <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/S/ </FONT></TD>
  <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Melanie K. Coleman
  <BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Melanie K. Coleman</FONT></TD>
  <TD WIDTH=35%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President and Controller
  <BR>(principal financial officer and controller)</FONT></TD>
  <TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
  </TR>
  </TABLE>
  <BR>
  <BR>
  
  
  
  <!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Project" -->
  <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Signed by each person
  on September 8, 2004) </FONT></P>
  
  
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "forms8-seasonal091604.htm", "description": "SEASONAL STOCK OPTION PLAN AMEND", "secsgml_size_bytes": 20525}]
metadata_filer: {"company-data": {"conformed-name": "H&R BLOCK INC", "cik": "0000012659", "assigned-sic": "7200", "irs-number": "440607856", "state-of-incorporation": "MO", "fiscal-year-end": "0430"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-119070", "film-number": "041034519"}, "business-address": {"street1": "4400 MAIN ST", "city": "KANSAS CITY", "state": "MO", "zip": "64111", "phone": "8167536900"}, "mail-address": {"street1": "4410 MAIN STREET", "city": "KANSAS CITY", "state": "MO", "zip": "64111"}}
text: File No. 333-
  SECURITIES AND EXCHANGE
  COMMISSION
  Washington, D.C. 20549
  Post-Effective
  Amendment No. 1
  to
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  H&R BLOCK, INC.
  (Exact name of registrant as specified in its charter)
  MISSOURI
  44-0607856
  (State of Incorporation)
  (I.R.S. Employer Identification No.)
  4400 Main Street
  Kansas City, Missouri 64111
  (Address of Principal Executive Offices)
  1999 STOCK OPTION PLAN FOR SEASONAL EMPLOYEES
  (Full Title of Plan)
  Bret G. Wilson, Vice President and Secretary
  H&R Block, Inc.
  4400 Main Street
  Kansas City, Missouri 64111
  816-753-6900
  (Name, address, and telephone number of agent for service)
  CALCULATION OF
  REGISTRATION FEE
  Title of
  securities to be
  registered
  Amount
  to be
  registered
  (1)
  Proposed
  maximum
  offering
  price
  per share
  (2)
  Proposed
  maximum
  aggregate
  offering
  price
  (2)
  Amount of
  registration
  fee
  (2)
  Common Stock, without
  par value
  3,000,000
  $ 48.165
  (3)
  $144,495,000
  $18,307.52
  Total
  3,000,000
  $144,495,000
  $18,307.52
  (1)    
  Plus such additional indeterminate number of shares as may be issuable pursuant
  to the anti-dilution provisions of the registrant's 1999 Stock Option Plan for Seasonal Employees.
  (2)    Calculated in accordance with the provisions of Rule 457(h)(1) pertaining to employee stock option plans.
  (3)    Estimated pursuant to Rule 457(c) and (h), and based on the average of the high and low prices on
  September 13, 2004, as reported by the New York Stock Exchange.
  PURPOSE OF REGISTRATION
  STATEMENT
  This
   Registration  Statement is being filed in accordance  with General  Instruction  E. of
  Form S-8.  Under  Registrant's  Registration  Statement  on Form  S-8  (No.  333-42738),
   6,000,000  shares  (12,000,000 post-split)  of Common Stock,  without par value  ("Common
   Stock"),  of H&R Block,  Inc. (the  "Registrant")  were registered  for issuance  under
  the H&R Block,  Inc.  1999 Stock Option Plan for Seasonal  Employees  (the "Plan"). Under
   Registrant's  Registration  Statement on Form S-8 (No.  333-70400),  8,000,000
   additional  shares of Common Stock were  registered for issuance under the Plan. In June
  2004, the Board of Directors of Registrant  approved an amendment of the Plan to increase
  the maximum  number of shares of Common Stock that may be issued  pursuant to the Plan
   from  20,000,000  to  23,000,000.  Such  amendment  was  approved  at  the  Registrant's
   annual  meeting  of shareholders on September 8, 2004. This  Registration  Statement
   covers the additional  3,000,000 shares of Common Stock that may be issued under the
  Plan in accordance with the amendment to the Plan described above.
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 8.
  EXHIBITS
  .
  The
  exhibits filed as part of the Registration Statement are as follows:
  4.1
  Restated Articles of Incorporation of H&R Block, Inc., as amended and restated as of September 8, 2004.
  4.2
  Amended and Restated Bylaws of H&R Block, Inc.,
  as amended and restated as of June 9, 2004, filed as Exhibit 3.3 to the Registrant's annual report on Form
  10-K for the year ended April 30, 2004, are incorporated by reference.
  5
  Opinion
  of counsel as to the legality of the securities being registered and the consent of such
  counsel.
  23.1
  The  consent  of KPMG LLP,
  Independent  Registered  Public  Accounting  Firm (the  consent  of counsel is contained in the
  opinion filed as Exhibit 5 hereto).
  23.2
  The consent of  PricewaterhouseCoopers
  LLP, Independent Registered Public Accounting Firm (the consent of counsel is contained in the opinion
  filed as Exhibit 5 hereto).
  ..
  SIGNATURES
  The
  Registrant
  . 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
  Kansas City, and the State of Missouri, on this 8th day of September, 2004.
  H&R BLOCK, INC.
  BY: /S/ Mark A. Ernst
  ——————————————
  Mark A. Ernst
  Chairman of the Board, President and Chief Executive Officer
  _________________
  POWER OF ATTORNEY
  KNOW ALL MEN BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints Mark A.
  Ernst and Bret G. Wilson, or either one of them, his or her true and lawful attorneys-in-fact and agents, with
  full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to the Registration
  Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full
  power and authority to do and perform each and every act and thing requisite and necessary to be done in and
  about the premises, as fully to all intents and purposes as they might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or either of them, or their substitutes, may lawfully
  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 dates indicated.
  Signature
  Title
  /S/
  Mark A. Ernst
  ——————————
  Mark A. Ernst
  Chairman of the Board,
  President and Chief Executive Officer
  (principal executive officer)
  /S/
  G. Kenneth Baum
  ——————————
  G. Kenneth Baum
  Director
  /S/
  Thomas M. Bloch
  ——————————
  Thomas M. Bloch
  Director
  /S/
  Donna R. Ecton
  ——————————
  Donna R. Ecton
  Director
  /S/
  Henry F. Frigon
  ——————————
  Henry F. Frigon
  Director
  /S/
  Roger W. Hale
  ——————————
  Roger W. Hale
  Director
  /S/
  Tom D. Seip
  ——————————
  Tom D. Seip
  Director
  /S/
  Louis W. Smith
  ——————————
  Louis W. Smith
  Director
  /S/
  Rayford Wilkins, Jr.
  ——————————
  Rayford Wilkins, Jr.
  Director
  /S/
  Melanie K. Coleman
  ——————————
  Melanie K. Coleman
  Vice President and Controller
  (principal financial officer and controller)
  (Signed by each person
  on September 8, 2004)