Form 1098-E Student Loan Interest Statement

8484

VOID

CORRECTED

RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone number

OMB No. 1545-1576

2023

Student
Loan Interest
Statement

Form 1098-E
RECIPIENT’S TIN

BORROWER’S TIN

1 Student loan interest received by lender

$

Copy A
For
Internal Revenue
Service Center

BORROWER’S name

File with Form 1096.
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E

Cat. No. 25088U

www.irs.gov/Form1098E

For Privacy Act and
Paperwork Reduction
Act Notice, see the
2023 General
Instructions for
Certain Information
Returns.

Department of the Treasury - Internal Revenue Service

D o Not Cut or Se p a r a te F o rm s o n T h i s Pa g e — D o N o t C u t or S e pa ra te Fo rm s o n T h is Pa g e

CORRECTED (if checked)
RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone number

OMB No. 1545-1576

2023

Student
Loan Interest
Statement

Form 1098-E
RECIPIENT’S TIN

BORROWER’S TIN

1 Student loan interest received by lender

$
BORROWER’S name

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
2 If checked, box 1 does not include loan origination
fees and/or capitalized interest for loans made before
September 1, 2004 . . . . . . . . .

Account number (see instructions)
Form 1098-E

(keep for your records)

Copy B
For Borrower

www.irs.gov/Form1098E

This is important tax
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if the
IRS determines that an
underpayment of tax
results because you
overstated a deduction
for student loan interest.

Department of the Treasury - Internal Revenue Service

Instructions for Borrower
A person (including a financial institution, a governmental unit,
and an educational institution) that receives interest payments
of $600 or more during the year on one or more qualified
student loans must furnish this statement to you.
You may be able to deduct student loan interest that you
actually paid in 2023 on your income tax return. However, you
may not be able to deduct the full amount of interest reported
on this statement. Do not contact the recipient/lender for
explanations of the requirements for (and how to figure) any
allowable deduction for the interest paid. Instead, for more
information, see Pub. 970, and the Student Loan Interest
Deduction Worksheet in the Instructions for Form 1040.
Borrower’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your
TIN (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the
IRS.

Account number. May show an account or other unique
number the lender assigned to distinguish your account.
Box 1. Shows the interest received by the lender during the
year on one or more student loans made to you. For loans
made on or after September 1, 2004, box 1 must include loan
origination fees and capitalized interest received in 2023. If
your loan was made before September 1, 2004, you may be
able to deduct loan origination fees and capitalized interest
not reported in box 1.
Box 2. If checked, indicates that loan origination fees and/or
capitalized interest are not included in box 1 for loans made
before September 1, 2004. See Pub. 970 for how to figure any
deductible loan origination fees or capitalized interest.
Future developments. For the latest information about
developments related to Form 1098-E and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/Form1098E.
Free File Program. Go to www.irs.gov/FreeFile to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.

VOID

CORRECTED

RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone number

OMB No. 1545-1576

2023

Student
Loan Interest
Statement

Form 1098-E
RECIPIENT’S TIN

BORROWER’S TIN

1 Student loan interest received by lender

Copy C

$

For Recipient

BORROWER’S name

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E

www.irs.gov/Form1098E

For Privacy Act and
Paperwork
Reduction Act
Notice, see the 2023
General
Instructions for
Certain Information
Returns.

Department of the Treasury - Internal Revenue Service

Instructions for Recipient/Lender
To complete Form 1098-E, use:
• The 2023 General Instructions for Certain Information
Returns, and
• The 2023 Instructions for Forms 1098-E and 1098-T.
To order these instructions and additional forms, go to
www.irs.gov/EmployerForms.
Caution: Because paper forms are scanned during
processing, you cannot file certain Forms 1096, 1097,
1098, 1099, 3921, or 5498 that you download and print
from the IRS website.

Filing and furnishing. For filing and furnishing instructions,
including due dates, and to request filing or furnishing
extensions, see the 2023 General Instructions for Certain
Information Returns.
Need help? If you have questions about reporting on Form
1098-E, call the Technical Services Operation (TSO) toll
free at 866-455-7438 or 304-263-8700 (not toll free).