2027 Form 1098-E

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TREASURY/IRS AND OMB USE ONLY DRAFT
VOID

8484

CORRECTED

RECIPIENT’S/LENDER’S name

OMB No. 1545-1576

Street address
City/town

2027

Room/suite no.
State/province

Country

ZIP/foreign code

Student
Loan Interest
Statement

Form 1098-E
1 Student loan interest received by lender

Telephone number:
RECIPIENT’S TIN

BORROWER’S TIN

$

For
Internal Revenue
Service Center

BORROWER’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code

DRAFT — DO NOT FILE

Form 1098-E Created 5/29/26

Cat. No. 25088U

www.irs.gov/Form1098E

For filing information,
Privacy Act, and
Paperwork Reduction
Act Notice, see the
General Instructions
for Certain
Information Returns.
www.irs.gov/Form1099

Department of the Treasury - Internal Revenue Service

D o Not Cut or Se p a r a t e F o r ms o n T h is P a ge — D o No t Cu t o r S ep ar ate F or m s on Th is P a ge

DRAFT — DO NOT FILE

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)

Copy A

TREASURY/IRS AND OMB USE ONLY DRAFT
CORRECTED (if checked)

RECIPIENT’S/LENDER’S name

OMB No. 1545-1576

Street address
City/town

2027

Room/suite no.
State/province

Country

ZIP/foreign code

Student
Loan Interest
Statement

Form 1098-E
1 Student loan interest received by lender

Telephone number:
RECIPIENT’S TIN

BORROWER’S TIN

$

BORROWER’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code

DRAFT — DO NOT FILE

Form 1098-E

(keep for your records)

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

DRAFT — DO NOT FILE

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)

Copy B
For Borrower

TREASURY/IRS AND OMB USE ONLY DRAFT
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 2027 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, Tax Benefits for Education, and the
Student Loan Interest Deduction Worksheet in the Instructions
for Form 1040, U.S. Individual Income Tax Return.
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 2027. 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.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Instructions for Borrower