H&R Block Inc. on Friday said that it was restating earnings for 2005 and 2004 to reflect previously reported mistakes on its own income taxes.

In a series of filings with the Securities and Exchange Commission, the Kansas City, Mo.-based tax preparer said it underreported its state income tax liability by $30.5 million through April 30, 2005, requiring the company to lower per share earnings for that year by 3 cents, 2004 earnings by 4 cents and earnings prior to May 1, 2003, by 1 cent.

In February, the company said it had missed its tax liability by $32 million and planned to reduce 2005 earnings by 7 cents and 2004 earnings by 2 cents.

In another filing, the company adjusted its earnings for its fiscal third quarter, ended Jan. 31, to $12.1 million, or 4 cents per share, from $28.8 million, or 9 cents per share, as initially reported last month.