[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301502-105":53,"doc-detail-301502-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1098-e-student-loan-interest-statement-attention-which-revision-to-use-for-which-year","Form 1098-E - Student Loan Interest Statement - Attention: Which Revision To Use for Which Year","","Provides guidance for selecting the correct revision of IRS information return forms by tax year, explaining that issuers must use the revision date year as the first reporting year. Includes specific examples for Forms 1099-NEC and 1099-S timing, and describes how drafts and final revisions are posted in advance to support year-start collection. Provides instructions for furnishing copies to recipients, discusses Copy A scanning limitations, and outlines e-filing and ordering official forms, including Copy A and Copy B usage.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1098-e-student-loan-interest-statement-attention-which-revision-to-use-for-which-year/301502/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1098-e-student-loan-interest-statement-attention-which-revision-to-use-for-which-year/301502.png","ImageObject",442,249,{"name":88,"@type":89},"Aurora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the revision date determine the year to use a tax form?","Question",{"text":108,"@type":109},"For forms not issued annually, the year of the revision date is the first year issuers must use the form to report amounts. For example, an April 2025 revision is used first for calendar year 2025 amounts.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can issuers file information returns with the IRS compared with furnishing copies to recipients?",{"text":113,"@type":109},"Filers first file the revision with the IRS beginning in the next filing season, even though they may furnish recipient copies earlier. For example, a December 2026 revision is generally first filed with the IRS beginning in January 2027, but issuers may provide the recipient copy at closing to avoid mailing delays.",{"name":115,"@type":106,"acceptedAnswer":116},"Why is Copy A treated differently than Copy B?",{"text":117,"@type":109},"Copy A is provided for informational purposes only and appears in red; while official printed versions are scannable, self-printed copies from the PDF are not. Do not print and file Copy A from the PDF, and Copy B and other copies can be downloaded and printed in black to furnish to the recipient.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301502,1790122680,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Attention:  \nWhich Revision To Use for Which Year.We issue information returns up to a year inadvance of when issuers willfirst file them.For all forms that we do not issue annually(suchas Form 1040),the year of the revision date is the first year for which issuers are to use theform 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 willfirst file the April 2025 revision with the IRS beginning in January 2026,to report amounts for2025.Likewise,we are developing a December 2026 revision of Form 1099-NEC,to use firstto report amounts for calendar year 2026 with the first filings with the IRS beginning inJanuary 2027.  \nWe release these and other information return forms and their instructions up to a year inadvance of when you,as an issuer,are required to file them with the IRS.We do this becausethe information return forms have multiple uses.We also provide a copy of the form for theform issuer to use to furnish a copy of the form to the recipient.We require filers of  \ninformation returns,including Forms 1099-NEC and 1099-S,to furnish a copy of what is or willbe filed with the IRS to the recipient.In many cases,issuers of 1099 forms prefer to furnishthe information return to the recipient at the time they know what they will have to report to theIRS beginning the following January.For example,you cannot file the December 2026revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026until 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 Form1099-S the following January,a year later,when the recipient may have a new mailingaddress.We therefore make the Form 1099-S for use in reporting 2026 sales available justbefore 2026,so issuers can use it to meet their responsibility to furnish a copy to the recipientfor sales beginning in 2026,even though the form can't be filed with the IRS until January2027.We also post drafts and final revisions of information returns well in advance so thatissuers willknow at the beginning of a year what information they need to collect during thatyear so they can report it to the IRS beginning in January of the following year.  \nNote: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 thisPDF;we may impose a penalty for filing information return forms that we can't scan.See partO in Publication 1099,General Instructions for Certain Information Returns,atIRS.gov/Form1099 for more information about penalties.  \nYou may download and print Copy B and other copies of this form,which appear in black,tosatisfy the requirement to furnish the information to the recipient.  \nIf you have 10 or more information returns,in the aggregate,to file,you may be required toe-file information returns.You'll find that it is easier and faster to e-file using our freeInformation Return Intake System(IRIS).See IRS.qov/InfoReturn and IRS.qov/IRIS for details.  \nTo order official IRS information returns,which include a scannable Copy A for filing with theIRS and all other applicable copies of the form.ao to IRS.aov/EmploverForms.We'll mail vouthe forms you request and their instructions,as wellas any publications you may order.  \nNote:The order limit for most information returns is 10 due to the e-file requirement  \nSee IRS Puhlications 1141.1167 and 1179 for more information ahout these tax forms  \n8484  \n□VOID  \nCORRECTED  \n\n| RECIPIENT'S/LENDER'S name   |  |  |  |  | OMB No.1545-1576  \u003Cbr>2026  \u003Cbr>Form 1098-E   | Student  \u003Cbr>Loan Interest  \u003Cbr>Statement   |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Street address   |  |  | Room/suite no.   |  |","cbCaitd8Omhr7jWj","https://ap.wps.com/l/cbCaitd8Omhr7jWj","pdf",495874,"English","# Which revision to use for which year\n## Furnishing copies to recipients\n## Copy A and Copy B usage and limitations\n## E-file and ordering information returns","[{\"question\":\"How does the revision date determine the year to use a tax form?\",\"answer\":\"For forms not issued annually, the year of the revision date is the first year issuers must use the form to report amounts. For example, an April 2025 revision is used first for calendar year 2025 amounts.\"},{\"question\":\"When can issuers file information returns with the IRS compared with furnishing copies to recipients?\",\"answer\":\"Filers first file the revision with the IRS beginning in the next filing season, even though they may furnish recipient copies earlier. For example, a December 2026 revision is generally first filed with the IRS beginning in January 2027, but issuers may provide the recipient copy at closing to avoid mailing delays.\"},{\"question\":\"Why is Copy A treated differently than Copy B?\",\"answer\":\"Copy A is provided for informational purposes only and appears in red; while official printed versions are scannable, self-printed copies from the PDF are not. Do not print and file Copy A from the PDF, and Copy B and other copies can be downloaded and printed in black to furnish to the recipient.\"}]","Form 1098-E - Student Loan Interest Statement - Attention: Which Revision To Use for Which Year | PDF",1789783103]