2027 Instructions for Forms 1098-E and 1098-T

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2027

Instructions for Forms
1098-E and 1098-T
Student Loan Interest Statement and Tuition Statement
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
Forms 1098-E and 1098-T and their instructions, such
as legislation enacted after they were published, go to
IRS.gov/Form1098E or IRS.gov/Form1098T.
You can get Pub. 1099, General Instructions for Certain
Information Returns, at IRS.gov/Pub1099.

General instructions. In addition to these specific
instructions, you should also use Pub. 1099. Those
general instructions include information about the
following topics.
• Who must file.
• When and where to file.
• Electronic reporting.
• Corrected and void returns.
• Statements to recipients.
• Taxpayer identification numbers (TINs).
• Backup withholding.
• Penalties.
• Other general topics.
Online fillable Copy B. To ease statement furnishing
requirements, Copy B of Forms 1098-E and 1098-T
is fillable online in a PDF format, available at IRS.gov/
Form1098E or IRS.gov/Form1098T. You can complete
these copies online for furnishing statements to recipients.
Address fields. For the Filer’s, Student’s, Recipient’s,
and Borrower’s information, we separated the address
fields into individual entry boxes.
E-filing returns. The Taxpayer First Act of 2019
authorized the Department of the Treasury and the
IRS to issue regulations that reduce the 250-return
e-file threshold. T.D. 9972, published February 23,
2023, lowered the e-file threshold to 10 (calculated
by aggregating all information returns), effective for
information returns required to be filed on or after January
1, 2024. Go to IRS.gov/InfoReturn for e-file options.
Information Returns Intake System (IRIS). The IRS
has developed IRIS, an online portal for e-filing
information returns. Go to IRS.gov/IRIS for additional
information.
Form W-9S. You may use Form W-9S, Request for
Student’s or Borrower’s Taxpayer Identification Number
and Certification, to obtain the student’s or borrower’s
Aug 11, 2026

Also, if an electronic Form W-9S is used to obtain
the borrower’s certification that all the loan proceeds
are used solely to pay qualified higher education
expenses, your electronic system must require, as the
final entry in the submission, an electronic signature
by the borrower whose name is on Form W-9S. The
signature authenticates and verifies the submission.
See Announcement 98-27, which is on page 30 of
Internal Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/
irb98-15.pdf.

Specific Instructions for Form 1098-E

File Form 1098-E, Student Loan Interest Statement, if you
receive student loan interest of $600 or more from an
individual during the year in the course of your trade or
business.

The $600 threshold applies to each borrower
regardless of the number of student loans obtained by that
borrower. However, you may file a separate Form 1098-E
for each student loan of the borrower, or you may file one
Form 1098-E for the interest from all student loans of the
borrower.
Who must file. File Form 1098-E if you are a financial
institution, a governmental unit (or any of its subsidiary
agencies), an educational institution, or any other person
who receives student loan interest of $600 or more from
an individual during the year in the course of your trade or
business.

Instructions for Form 1098-E and Form 1098-T (2027) Catalog Number 27990J
Department of the Treasury Internal Revenue Service www.irs.gov

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Reminders

name, address, TIN, and student loan certification to be
used when filing Form 1098-E or 1098-T. Use of Form
W-9S is optional; you may collect the information using
your own forms, such as admission or enrollment forms, or
financial aid applications. You may collect the student’s or
borrower’s information on paper or electronically.
Electronic submission of Form W-9S. An
educational institution, insurer, or lender may establish a
system for students and borrowers to submit Form W-9S
electronically, including by fax. Generally, the electronic
system must:
1. Ensure the information received is the information
sent and document all occasions of user access that
result in the submission,
2. Make reasonably certain the person accessing the
system and submitting the form is the person identified on
Form W-9S,
3. Provide you with the same information as the paper
Form W-9S, and
4. Be able to supply a hard copy of the electronic
Form W-9S if the IRS requests it.

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If more than one person has a connection with the loan,
only the first person to receive the interest payment must
file Form 1098-E. For example, a loan service or collection
agent receiving payments on behalf of the lender must file.

name and address on Form 1096, Annual Summary and
Transmittal of U.S. Information Returns.

Qualified student loan. To be reportable for 2027, a
student loan must be either:
• Subsidized, guaranteed, financed, or otherwise treated
as a student loan under a program of the federal, state,
or local government, or of a postsecondary educational
institution; or
• Certified by the borrower as a student loan incurred
solely to pay qualified higher education expenses. You
may use Form W-9S to obtain the certification.

Account number. The account number is required if you
have multiple accounts for a recipient for whom you are
filing more than one Form 1098-E. Additionally, the IRS
encourages you to designate an account number for all
Forms 1098-E that you file. See part L in the current Pub.
1099.

Loans under qualified plans. Do not report interest on
loans made under a qualified employer plan, as defined
in section 72(p)(4), or under a contract purchased under
a qualified employer plan within the meaning of section
72(p)(5).
Additional information. For more information about
reporting student loan interest, see Regulations section
1.6050S-3.
Statements to borrowers. If you are required to file
Form 1098-E, you must provide a statement or acceptable
substitute, on paper or electronically, to the borrower.
For more information about the requirements to furnish a
statement to the borrower, see part M in the current Pub.
1099.
Electronic delivery of Form 1098-E. Educational
institutions, insurers, and lenders may present the option
to consent to receive Form 1098-E electronically as part
of a global “Consent To Do Business Electronically,”
combining consent for electronic delivery of Form 1098-E
with other institutional student business functions such as
admissions, registration, billings, and direct deposits.
The global consent process must meet all the
consent, disclosure, format, notice, and access-period
requirements for electronic furnishing of Forms 1098-E
in accordance with the applicable regulations. For more
information about the requirements to furnish a statement
to each student, see part M in the current Pub. 1099.
Truncating borrower’s TIN on payee statements.
Pursuant to Regulations section 301.6109-4, all filers
of Form 1098-E may truncate a borrower’s TIN (social
security number (SSN), individual taxpayer identification
number (ITIN), adoption taxpayer identification number
(ATIN), or employer identification number (EIN)) on payee
statements. Truncation is not allowed on any documents
the filer files with the IRS. A recipient’s/lender’s TIN may
not be truncated on any form. See part J in the current
Pub. 1099.
Recipient’s/lender’s name, address, and telephone
number boxes. Enter the name, address, and telephone
number of the filer of Form 1098-E. Use this same
2

Box 1. Student Loan Interest Received by
Lender

Enter the interest you received on a student loan(s) during
the calendar year. For loans made on or after September
1, 2004, you are required to include in box 1 payments
of interest as described in Regulations section 1.221-1(f).
Under that regulation, interest includes capitalized interest
and loan origination fees that represent charges for the
use or forbearance of money. See Regulations section
1.221-1(f).

Box 2. Checkbox

Check this box if loan origination fees and/or capitalized
interest are not reported in box 1 for loans made before
September 1, 2004.

Specific Instructions for Form 1098-T

File Form 1098-T, Tuition Statement, if you are an eligible
educational institution. You must file for each student you
enroll and for whom a reportable transaction is made.
Also, if you are an insurer, file Form 1098-T for each
individual to whom you made reimbursements or refunds
of qualified tuition and related expenses.

Exceptions. You do not have to file Form 1098-T or
furnish a statement for:
• Courses for which no academic credit is offered, even if
the student is otherwise enrolled in a degree program;
• Nonresident alien students, unless requested by the
student;
• Students whose qualified tuition and related expenses
are entirely waived or paid entirely with scholarships; and
• Students for whom you do not maintain a separate
financial account and whose qualified tuition and related
expenses are covered by a formal billing arrangement
between an institution and the student’s employer or a
governmental entity, such as the Department of Veterans
Affairs or the Department of Defense.
Who must file. You must file Form 1098-T if you are
an eligible educational institution. An eligible educational
institution that is a governmental unit, or an agency or
instrumentality of a governmental unit, is subject to the
reporting requirements of Form 1098-T. A designated
officer or employee of the governmental entity must satisfy
the reporting requirements of Form 1098-T.
If another person receives or collects payments of
qualified tuition and related expenses on your behalf, the
other person must file Form 1098-T. However, if the other
person does not possess the information necessary to
comply with the reporting requirements of Form 1098-T,
Instructions for Forms 1098-E and 1098-T (2027)

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Revolving accounts. Report interest paid on revolving
accounts, such as credit card accounts, only if the
borrower certifies that all the loan proceeds are solely
used to pay qualified higher education expenses. You do
not have to verify the borrower’s actual use of the funds.
Do not report interest on mixed-use loans.

Country. For a list of country codes, go to IRS.gov/
CountryCodes.

TREASURY/IRS AND OMB USE ONLY DRAFT
then you must satisfy the reporting requirements of Form
1098-T.
Also, if you are an insurer engaged in a trade
or business of making refunds or reimbursements of
qualified tuition and related expenses, you are required
to file Form 1098-T. See the instructions for box 10, later.

Qualified tuition and related expenses. Qualified
tuition and related expenses are tuition, fees, and course
materials required for a student to be enrolled at or attend
an eligible educational institution.
The following are not qualified tuition and related
expenses.
• Amounts paid for any course or other education
involving sports, games, or hobbies, unless the course or
other education is part of the student’s degree program or
is taken to acquire or improve job skills.
• Charges and fees for room, board, insurance, medical
expenses (including student health fees), transportation,
and similar personal, living, or family expenses.
Academic credit. Academic credit is credit awarded
by an eligible educational institution for the completion
of course work leading to a postsecondary degree,
certificate, or other recognized postsecondary educational
credential.
Example. Sarah, a medical doctor, takes a course at
University X’s medical school. Sarah takes the course
to fulfill Montana’s licensing requirement that medical
doctors attend continuing medical education courses
each year. Sarah is not enrolled in a degree program
at University X and takes the medical course through
University X’s continuing professional education program.
University X does not award Sarah credit toward a
postsecondary degree on an academic transcript for the
completion of the course but gives Sarah a certificate of
attendance upon completion. University X is not required
to file Form 1098-T for the course taken by Sarah.
Academic period. You must file Form 1098-T for each
student who is enrolled in your institution for any academic
period (for example, semester, trimester, or quarter)
in 2027, but see Exceptions, earlier. Determine your
enrollment for each period under your own rules or use
one of the following dates.
• 30 days after the first day of the academic period.
• A date during the period when enrollment data must be
collected for purposes of the Integrated Post Secondary
Education Data System administered by the Department
of Education.
• A date during the period when you must report
enrollment data to the state, to your governing board, or
to some other external governing body.
Additional information. For more information about
reporting on Form 1098-T, see Regulations section
Instructions for Forms 1098-E and 1098-T (2027)

Statements to students. If you are required to file
Form 1098-T, you must furnish a statement or acceptable
substitute, on paper or electronically, to the student.
Electronic delivery of Form 1098-T. Educational
institutions may present the option to consent to
receive Form 1098-T electronically as part of a global
“Consent To Do Business Electronically,” combining
consent for electronic delivery of Form 1098-T with
other institutional student business functions such as
admissions, registration, billings, and direct deposits.
The global consent process must meet all the
consent, disclosure, format, notice, and access-period
requirements for electronic furnishing of Forms 1098-T as
required by paragraphs (a)(2) through (6) of Regulations
section 1.6050S-2. For more information about the
requirements to furnish a statement to each student, see
part M in the current Pub. 1099.
Truncating student’s TIN on payee statements.
Pursuant to Regulations section 301.6109-4, all filers
of Form 1098-T may truncate a student’s TIN (social
security number (SSN), individual taxpayer identification
number (ITIN), adoption taxpayer identification number
(ATIN), or employer identification number (EIN)) on payee
statements. Truncation is not allowed on any documents
the filer files with the IRS. A filer’s TIN may not be
truncated on any form. See part J in the current Pub.
1099.
Student’s TIN and checkbox. Enter the student’s
TIN, as provided to you on Form W-9S, Request for
Student’s or Borrower’s Taxpayer Identification Number
and Certification, or other form. If you solicited the
student’s TIN in writing (Form W-9S or other form) for the
current year, check the box. Also check the box if you
obtained the student’s TIN in a prior year by making a
solicitation in writing (Form W-9S or other form) or you
obtained the student’s TIN in a prior year from his or her
financial aid application or other form and in either case
have no reason to believe the TIN previously obtained
is incorrect. Check the box if the institution is filing the
Form 1098-T with nothing in the field for the student’s TIN
because the institution has no record of a TIN, but only
if you made a written solicitation for the TIN on or before
December 31 of the year for which you are filing the Form
1098-T. By checking the box and filing Form 1098-T with
the IRS (for electronic filers), you certify under penalties
of perjury that you have in good faith complied with the
standards in Regulations section 1.6050S-1 governing the
time and manner of soliciting the TIN of the student.
Filers who transmit paper forms to the IRS will make
such certification by signing Form 1096 in conjunction
with filing the returns with the boxes checked in the fields
designated for the student’s TIN.
Student’s address. In the student’s address boxes of
Form 1098-T, enter the student’s permanent address. That
is, enter the student’s home or other long-term address
where he or she can receive forwarded mail. You may

3

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Eligible educational institution. An eligible educational
institution is a college, university, vocational school,
or other postsecondary educational institution that is
described in section 481 of the Higher Education Act of
1965, as in effect on August 5, 1997, and that is eligible
to participate in the Department of Education’s student aid
programs. This includes most accredited public, nonprofit,
and private postsecondary institutions.

1.6050S-1. Also see Notice 2006-72, 2006-36 I.R.B.
363, available at IRS.gov/irb/2006-36_IRB#NOT-2006-72,
for guidance in a question-and-answer format on the
information reporting requirements for Form 1098-T.

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use a temporary address only if you do not know the
permanent address.
Information contact and service provider. You must
provide your name, address, and telephone number. In
addition, you may include information on a third-party
service provider who filed the form or who may
answer questions about the statement. Enter the service
provider’s information in the box below the student’s name
and address.
Caution: You must provide the telephone number for the
information contact at the institution. Generally, this is an
administrative office or department. Do not provide the
institution’s general telephone number.
Country. For a list of country codes, go to IRS.gov/
CountryCodes.

Box 1. Payments Received for Qualified Tuition
and Related Expenses

Enter the total amount of payments received for qualified
tuition and related expenses from all sources during the
calendar year. The amount reported is the total amount
of payments received less any reimbursements or refunds
made during the calendar year that relate to the payments
received for qualified tuition and related expenses during
the same calendar year. The amount reported is not
reduced by scholarships and grants reported in box 5.
Include in this box the receipt of a payment of past-due
qualified tuition or related expenses from a previous
calendar year, but only if the educational institution
previously billed the student for such amount(s).

Box 4. Adjustments Made for a Prior Year
Payments received. Enter reimbursements or refunds of
qualified tuition and related expenses made in 2027 that
relate to payments received that were reported for any
prior year after 2002.
Amounts billed. Enter any reductions in charges for
qualified tuition and related expenses made during the
calendar year that relate to amounts billed that were
reported for any prior year after 2002.
These requirements also apply to an adjustment
in connection with a nonresident alien for which the
educational institution filed and furnished a Form 1098-T
for the prior year.

Box 5. Scholarships or Grants

Enter the total amount of any scholarships or grants that
you administered and processed during the calendar year

4

A scholarship or grant is administered and processed
by you if you receive payment of an amount, whether by
check, cash, electronic transfer, or other means, and such
payment is designated as a grant or a scholarship by the
payor, or the circumstances make it clear that the payment
is a grant or scholarship. A Pell Grant is an example
of a grant administered and processed by a college or
university in all cases.

Box 6. Adjustments to Scholarships or Grants
for a Prior Year

Enter the amount of any reduction to the amount of
scholarships or grants that were reported for any prior
year after 2002.

Box 7. Checkbox for Amounts for an Academic
Period Beginning in January Through March of
2028

Check this box if any payments received for qualified
tuition and related expenses reported for 2027 relate to
an academic period that begins in January through March
of 2028.

Box 8. Check if at Least Half-Time Student

Check this box if the student was at least a half-time
student during any academic period that began in 2027.
A half-time student is a student enrolled for at least half
the full-time academic workload for the course of study
the student is pursuing. Your institution’s standard for
a half-time student workload must equal or exceed the
standards established by the Department of Education
under the Higher Education Act and set forth in 34 CFR
section 668.2(b).

Box 9. Check if a Graduate Student

Check this box if the student was a graduate student. The
student is a graduate student if the student was enrolled
in a program or programs leading to a graduate-level
degree, graduate-level certificate, or other recognized
graduate-level educational credential.

Box 10. Insurance Contract Reimbursements or
Refunds

If you are an insurer, enter the total amount of
reimbursements or refunds of qualified tuition and related
expenses that you made to the student during 2027.

Instructions for Forms 1098-E and 1098-T (2027)

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Account number. The account number is required if you
have multiple accounts for a recipient for whom you are
filing more than one Form 1098-T. Additionally, the IRS
encourages you to designate an account number for all
Forms 1098-T that you file. See part L in the current Pub.
1099.

for the payment of the student’s costs of attendance.
Scholarships and grants generally include all payments
received from third parties (excluding family members and
loan proceeds). This includes payments received from
governmental and private entities such as the Department
of Veterans Affairs, the Department of Defense, civic and
religious organizations, and nonprofit entities. However,
see Exceptions, earlier.