[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301506-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301506-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-1098-e-student-loan-interest-statement-instructions-for-borrower","Form 1098-E - Student Loan Interest Statement - Instructions for Borrower","","Form 1098-E is an IRS Student Loan Interest Statement used to report student loan interest received by a lender. It explains who must furnish the statement when $600 or more of interest is paid during the year, how the interest may affect a borrower’s ability to deduct amounts on a 2018 income tax return, and why the full TIN may not be shown to protect the borrower. It also clarifies the meaning of Boxes 1 and 2, including treatment of loans made before September 1, 2004, and directs readers to Pub. 970 and related worksheets.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-1098-e-student-loan-interest-statement-instructions-for-borrower/301506/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-1098-e-student-loan-interest-statement-instructions-for-borrower/301506.png","ImageObject",442,249,{"name":42,"@type":43},"Hazel","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who is required to furnish Form 1098-E to a borrower?","Question",{"text":62,"@type":63},"A person that receives student loan interest payments of $600 or more during the year on one or more qualified student loans must furnish the statement to you.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Can a borrower deduct all the student loan interest shown on the statement?",{"text":67,"@type":63},"Borrowers may be able to deduct student loan interest actually paid in 2018, but the full amount reported on the statement may not be deductible.",{"name":69,"@type":60,"acceptedAnswer":70},"What do Box 1 and Box 2 mean on Form 1098-E?",{"text":71,"@type":63},"Box 1 shows student loan interest received by the lender during the year. Box 2 is checked when loan origination fees and/or capitalized interest are not included in Box 1 for loans made before September 1, 2004.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301506,1790217358,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":26},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","# Attention:\n\nCopy A of this form is provided for informational purposes only.Copy A appears in red,similar to the official IRS form.The official printed version of Copy A of this IRS form isscannable,but the online version of it,printed from this website,is not.Do not print and filecopy A downloaded from this website;a penalty may be imposed for filing with the IRSinformation return forms that can't be scanned.See part O in the current GeneralInstructions for Certain Information Returns.available at www irs.aov/form1099.for moreinformation about penalties.  \nPlease note that Copy B and other copies of this form,which appear in black,may bedownloaded and printed and used to satisfy the requirement to provide the information tothe recipient.  \nTo order official IRS information returns,which include a scannable Copy A for filing withthe IRS and all other applicable copies of the form,visit www.IRS.qovlorderforms.Click onEmployer and Information Returns,and we'll mail you the forms you request and theirinstructions,as well as any publications you may order.  \nInformation returns may also be filed electronically using the IRS Filing Information ReturnsElectronically(FIRE)system (visit www.IRS.gov/FIRE)or the IRS Affordable Care ActInformation Returns(AIR)program(visit www.IRS.gov/AIR).  \nSee IRS Publications 1141,1167,and 1179 for more information about printing these taxforms.  \n8484  \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>2018  \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>2018General  \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        Department 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>2018  \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 institut","cbCaitR2QAyYuerb","https://ap.wps.com/l/cbCaitR2QAyYuerb","pdf",127623,6,"English","# Instructions for Borrower\n## Who must furnish the statement\n## Deductibility of student loan interest\n## Borrower TIN and privacy\n## Account number guidance\n## Box 1: interest received\n## Box 2: pre-September 1, 2004 exception","[{\"question\":\"Who is required to furnish Form 1098-E to a borrower?\",\"answer\":\"A person that receives student loan interest payments of $600 or more during the year on one or more qualified student loans must furnish the statement to you.\"},{\"question\":\"Can a borrower deduct all the student loan interest shown on the statement?\",\"answer\":\"Borrowers may be able to deduct student loan interest actually paid in 2018, but the full amount reported on the statement may not be deductible.\"},{\"question\":\"What do Box 1 and Box 2 mean on Form 1098-E?\",\"answer\":\"Box 1 shows student loan interest received by the lender during the year. Box 2 is checked when loan 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",1789783113]