[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302798-105":53,"doc-detail-302798-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-instructions-for-borrower-302798","Form 1098-E - Student Loan Interest Statement - Instructions for Borrower","","Form 1098-E reports student loan interest activity to the IRS and provides copies for different recipients (Borrower and Internal Revenue Service). The instructions explain that eligible recipients receiving $600 or more in student loan interest during the year must furnish the statement to the borrower, and outline when borrowers may be able to deduct student loan interest on their 2023 income tax return. Guidance includes how to interpret Boxes 1 and 2, taxpayer identification number display rules, account number usage, and where to find updates, worksheets, and related publications.",{"@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-instructions-for-borrower-302798/302798/",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-instructions-for-borrower-302798/302798.png","ImageObject",442,249,{"name":88,"@type":89},"River Wang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must furnish Form 1098-E to the borrower?","Question",{"text":108,"@type":109},"A person (including financial, governmental, and educational institutions) that receives interest payments of $600 or more during the year on one or more qualified student loans must furnish this statement to the borrower.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Can the borrower always deduct all student loan interest reported on Form 1098-E?",{"text":113,"@type":109},"Not necessarily. The instructions state borrowers may be able to deduct student loan interest that they actually paid in 2023, but they may not be able to deduct the full amount shown on the statement.",{"name":115,"@type":106,"acceptedAnswer":116},"What information do Boxes 1 and 2 provide on Form 1098-E?",{"text":117,"@type":109},"Box 1 shows the interest received by the lender during the year on one or more student loans made to the borrower, including origination fees and capitalized interest for loans made on or after September 1, 2004. If Box 2 is checked, it indicates origination fees and/or capitalized interest are not included in Box 1 for loans made before September 1, 2004.","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},302798,1790161500,{"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":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"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},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","8484  \n□CORRECTED  \n□VOID  \n\n| RECIPIENT'S/LENDER'S name,street address,city or town,state orr  \u003Cbr>province,country,ZIP or foreign postal code,and telephone number   |  |  | OMB No.1545-1576  \u003Cbr>2023  \u003Cbr>Form 1098-E   | Student  \u003Cbr>Loan Interest  \u003Cbr>Statement   |  |\n| --- | --- | --- | --- | --- | --- |\n| RECIPIENT'S TIN   | BORROWER'S TIN   | 1 Student loan interest received by lender  \u003Cbr>$   |  |  | Copy A  \u003Cbr>For  \u003Cbr>Internal Revenue  \u003Cbr>Service Center  \u003Cbr>File with Form 1096.  \u003Cbr>For Privacy Act and  \u003Cbr>Paperwork Reduction  \u003Cbr>Act Notice,see the  \u003Cbr>2023 General  \u003Cbr>Instructions for  \u003Cbr>Certain Information  \u003Cbr>Returns.   |\n| BORROWER'S name   |  |  |  |  |  |\n| Street address(ncluding apt.no.)   |  |  |  |  |  |\n| City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n| Account number(see instructions)   |  | 2 Check if box 1 does not include loan origination fees  \u003Cbr>and/or capitalized interest,and the loan was made  \u003Cbr>before September1,2004 .    ·   |  |  |  |\n\nForm 1098-E  \nCat.No.25088U  \nwww.irs.gov/Form1098E  \nDepartment of the Treasury -Intermal Revenue Service  \nDo Not Cut or Separate Forms on This Page—Do Not Cut or Separate Forms on This Page  \nCORRECTED (if checked)  \n\n| RECIPIENT'S/LENDER'S name,street address,city or town,state or  \u003Cbr>province,country,ZIP or foreign postal code,and telephone number   |  |  | OMB No.1545-1576  \u003Cbr>2023  \u003Cbr>Form 1098-E   | Student  \u003Cbr>Loan Interest  \u003Cbr>Statement   |  |\n| --- | --- | --- | --- | --- | --- |\n| RECIPIENT'S TIN   | BORROWER'S TIN   | 1 Student loan interest received by lender  \u003Cbr>$   |  |  | Copy B  \u003Cbr>For Borrower  \u003Cbr>This is important tax  \u003Cbr>information and is being  \u003Cbr>fumished to the IRS.Iif  \u003Cbr>you are required to file a  \u003Cbr>return,a negligence  \u003Cbr>penalty or other  \u003Cbr>sanction may be  \u003Cbr>imposed on you if the  \u003Cbr>IRS determines that an  \u003Cbr>underpayment of tax  \u003Cbr>results because you  \u003Cbr>overstated a deduction  \u003Cbr>for student loan interest.   |\n| BORROWER'S name  \u003Cbr>Street address (including apt.no.)  \u003Cbr>City or town,state or province,country,and ZIP or foreign postal code   |  |  |  |  |  |\n| Account number(see instructions)   |  | 2 If checked,box 1 does not include loan origination  \u003Cbr>fees and/or capitalized interest for loans made before  \u003Cbr>September 1,2004 .···   |  |  |  |\n\nForm 1098-E  \n(keep for your records)  \nwww.irs.gov/Fom1098E  \nDepartment of the Treasury-Intemal Revenue Service  \n# Instructions for Borrower\n\nA person (including a financial institution,a governmental unit,and an educational institution)that receives interest paymentsof $600 or more during the year on one or more qualifiedstudent loans must furnish this statement to you.  \nYou may be able to deduct student loan interest that youactually paid in 2023 on your income tax return.However,youmay not be able to deduct the full amount of interest reportedon this statement.Do not contact the recipient/lender forexplanations of the requirements for (and how to figure)anyallowable deduction for the interest paid.Instead,for moreinformation,see Pub.970,and the Student Loan InterestDeduction Worksheet in the Instructions for Form 1040.  \nBorrower's taxpayer identification number (TIN).For yourprotection,this form may show only the last four digits of yourTIN(social security number(SSN),individual taxpayeridentification number(ITIN),adoption taxpayer identificationnumber(ATIN),or employer identification number(EIN)).However,the issuer has reported your complete TIN to theIRS.  \nAccount number.May show an account or other uniquenumber the lender assigned to distinguish your account.  \nBox 1.Shows the interest received by the lender during theyear on one or more student loans made to you.For loansmade on or after September 1,2004,box 1 must include loanorigination fees and capitalized interest received in 2023.Ifyour loan was made before September 1,2004,you may beable to deduct loan origination fees and capitalized int","cbCaidqJ2YlQU3Hc","https://ap.wps.com/l/cbCaidqJ2YlQU3Hc","pdf",82683,"English","# Instructions for Borrower\n## Who must furnish the statement\n## Student loan interest deduction guidance\n## Taxpayer identification number (TIN) rules\n## Account number and Boxes 1-2 explanation\n## Future developments and resources","[{\"question\":\"Who must furnish Form 1098-E to the borrower?\",\"answer\":\"A person (including financial, governmental, and educational institutions) that receives interest payments of $600 or more during the year on one or more qualified student loans must furnish this statement to the borrower.\"},{\"question\":\"Can the borrower always deduct all student loan interest reported on Form 1098-E?\",\"answer\":\"Not necessarily. The instructions state borrowers may be able to deduct student loan interest that they actually paid in 2023, but they may not be able to deduct the full amount shown on the statement.\"},{\"question\":\"What information do Boxes 1 and 2 provide on Form 1098-E?\",\"answer\":\"Box 1 shows the interest received by the lender during the year on one or more student loans made to the borrower, including origination fees and capitalized interest for loans made on or after September 1, 2004. If Box 2 is checked, it indicates origination fees and/or capitalized interest are not included in Box 1 for loans made before September 1, 2004.\"}]","Form 1098-E - Student Loan Interest Statement - Instructions for Borrower | PDF",1789796982]