Form 1098-VLI (December 2026)

Status: Original and derived artifacts are available for this document.

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Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
To order official IRS information returns, which include a scannable Copy A for filing with the
IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

VOID

1B1B

CORRECTED

RECIPIENT’S/LENDER’S name

OMB No. 1545-2334
Form 1098-VLI

Street address

(December 2026)

Room/suite no.

For calendar year
City/town

Telephone number
1 Vehicle loan interest received by lender

State/province

Country

RECIPIENT’S/LENDER’S TIN

PAYER OF RECORD’S TIN

ZIP/foreign code

$
2a Year

2b Make

2c Model

Copy A
For
Internal Revenue
Service Center

2d VIN

PAYER OF RECORD’S name

Street address

Apt. no.

City/town
State/province

Vehicle
Loan Interest
Statement

Country

ZIP/foreign code

3a Loan origination date

3b Loan acquisition date

4 Outstanding principal

5 Refund of overpaid interest

$

$

6 Check if original use of
the vehicle began with
the payer of record

7 Check if final assembly
of the vehicle occurred
within the United States

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

Account number (see instructions)

www.irs.gov/Form1099
Form 1098-VLI (12-2026) Created 8/20/26

Cat. No. 95868I

www.irs.gov/Form1098VLI

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

Room/suite no.

City/town

Telephone number

* Caution: The amount shown
OMB No. 1545-2334
may not be fully deductible by you.
Limits based on the amount of
interest paid, your income, and the Form 1098-VLI
passenger vehicle may apply.
(December 2026)
Generally, you may only deduct
interest to the extent it was incurred For calendar year
by you, actually paid by you, and
not reimbursed by another person.
1 Vehicle loan interest received by lender*

State/province

Country

ZIP/foreign code

RECIPIENT’S/LENDER’S TIN

PAYER OF RECORD’S TIN

$
2a Year

2b Make

2d VIN

PAYER OF RECORD’S name

Street address

Apt. no.

3a Loan origination date
4 Outstanding principal

City/town

$
State/province

ZIP/foreign code

6 Check if original use of
the vehicle began with
the payer of record

(keep for your records)

www.irs.gov/Form1098VLI

Country

Account number (see instructions)

Form 1098-VLI (12-2026)

2c Model

Vehicle
Loan Interest
Statement
Copy B
For Payer of
Record

This is important tax
information and is
being furnished to
the IRS. If you are
required to file a
return, a negligence
3b Loan acquisition date
penalty or other
sanction may be
imposed on you
5 Refund of overpaid interest
if the IRS
$
determines that an
7 Check if final assembly
underpayment of tax
of the vehicle occurred
results because
within the United States
you overstated
a deduction for
vehicle loan interest.
Explore options to
file for free at
www.irs.gov/FFForm.
Department of the Treasury - Internal Revenue Service

Instructions for Payer of Record
Future developments. For the latest information about
developments related to Form 1098-VLI and its instructions, such
as legislation enacted after they were published, go to
www.irs.gov/Form1098VLI.
Free File Program. Go to www.irs.gov/FFForm to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.
A person that during the year receives interest payments of
$600 or more on a specified passenger vehicle loan (SPVL) must
furnish this statement to you.
You may be able to deduct vehicle loan interest that you
actually paid during the calendar year 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 the Instructions for Form 1040.
Payer of Record’s taxpayer identification number (TIN). For
your protection, this form may show only the last 4 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 SPVL interest received by the recipient/lender
during the year. This amount includes interest on any obligation
secured by a first lien on the vehicle.
Boxes 2a–2d. Show the year, make, model, and vehicle
identification number (VIN) for the passenger vehicle.
Box 3a. Shows the date the loan was originated.
Box 3b. Shows the date that the recipient/lender acquired the
loan.
Box 4. Shows the outstanding principal on the loan as of January
1 of the calendar year. If the loan originated in the calendar year,
shows the loan principal as of the date of origination. If the
recipient/lender acquired the loan in the calendar year, shows the
loan principal as of the date of acquisition.
Box 5. Do not deduct this amount. It is a refund for
overpayment(s) of interest you made in a prior year or years. If you
took a deduction for this amount in the year(s) you paid the
interest, you may have to include part or all of this amount on the
“Other income” line of your calendar year Schedule 1 (Form 1040).
No adjustment to your prior year(s) tax return(s) is necessary. For
more information, see the Instructions for Schedule 1 (Form 1040).
Box 6. If checked, the original use of the vehicle began with you.
Box 6 may also be checked if you became an obligor of the SPVL
by reason of the death of a previous obligor of the SPVL.
Box 7. If checked, the final assembly of the vehicle occurred
within the United States.