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Explains section references to the Internal Revenue Code, guidance for future developments, and updates such as address field formatting and e-filing threshold changes. Provides reminders on general instructions, electronic fillable Copy B, and use of Form W-9S including electronic submission controls and certification signature requirements.",{"@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/instructions-for-forms-1098-e-and-1098-t-student-loan-interest-statement-and-tuition-statement/301501/",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/instructions-for-forms-1098-e-and-1098-t-student-loan-interest-statement-and-tuition-statement/301501.png","ImageObject",442,249,{"name":88,"@type":89},"Xiajie","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},"When must you file Form 1098-E for 2026?","Question",{"text":108,"@type":109},"File Form 1098-E if you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the $600 threshold apply across multiple student loans?",{"text":113,"@type":109},"The $600 threshold applies to each borrower regardless of the number of student loans the borrower has. You may file one form covering all the borrower’s interest or separate forms per student loan.",{"name":115,"@type":106,"acceptedAnswer":116},"What requirements apply when submitting Form W-9S electronically?",{"text":117,"@type":109},"The electronic system must ensure the received information matches what was sent and document access occasions, confirm the submitter’s identity, provide the same information as the paper form, and supply a hard copy if requested by the IRS. 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For the Filer’s, Student’s, Recipient’s, and Borrower’s information, we separated the address fields into individual entry boxes.  \nE-filing returns. The Taxpayer First Act of 2019  \nauthorized 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](2024. Go to IRS.gov/InfoReturn for e-file options)[ ](2024. Go to IRS.gov/InfoReturn for e-file options)[IRS.gov/InfoReturn](2024. Go to IRS.gov/InfoReturn for e-file options)[ for e-file options](2024. Go to IRS.gov/InfoReturn for e-file options).  \nInformation Reporting Intake System (IRIS). The IRS has developed IRIS, an online portal for e-filing information [returns. Go to](returns. Go to IRS.gov/IRIS for additional)[ ](returns. Go to IRS.gov/IRIS for additional)[IRS.gov/IRIS](returns. Go to IRS.gov/IRIS for additional)[ for additional](returns. Go to IRS.gov/IRIS for additional)  \ninformation.  \nReminders  \nGeneral instructions. In addition to these specific instructions, you should also use Pub. 1099, General Instructions for Certain Information Returns. Those general instructions include information about the following topics.  \n• Who must file.  \n• When and where to file.  \n• Electronic reporting.  \n• Corrected and void returns.  \n• Statements to recipients.  \n• Taxpayer identification numbers (TINs) .  \n• Backup withholding.  \n• Penalties.  \n• Other general topics.  \nOnline fillable Copy B. To ease statement furnishing requirements, Copy B of Forms 1098-E and 1098-T arefillable online in a PDF format, available at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)Form1098E or [IRS.gov/Form1098T](IRS.gov/Form1098T. You)[. You](IRS.gov/Form1098T. You) can complete these copies online for furnishing statements to recipients.  \nForm 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 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.  \nElectronic 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:  \n1. Ensure the information received is the information sent and document all occasions of user access that result in the submission,  \n2. Make reasonably certain the person accessing the system and submitting the form is the person identified on Form W-9S,  \n3. Provide you with the same information as the paper Form W-9S, and  \n4. Be able to supply a hard copy of the electronic Form W-9S if the IRS requests it.  \nAlso, 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 submi","cbCaiqeHOnX6EpoZ","https://ap.wps.com/l/cbCaiqeHOnX6EpoZ","pdf",155690,"English","# Future Developments\n# What’s New\n# Reminders\n## General instructions\n## Online fillable Copy B\n## Form W-9S and electronic submission\n# Specific Instructions for Form 1098-E\n## Who must file\n## Qualified student loan","[{\"question\":\"When must you file Form 1098-E for 2026?\",\"answer\":\"File Form 1098-E if you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business.\"},{\"question\":\"How does the $600 threshold apply across multiple student loans?\",\"answer\":\"The $600 threshold applies to each borrower regardless of the number of student loans the borrower has. You may file one form covering all the borrower’s interest or separate forms per student loan.\"},{\"question\":\"What requirements apply when submitting Form W-9S electronically?\",\"answer\":\"The electronic system must ensure the received information matches what was sent and document access occasions, confirm the submitter’s identity, provide the same information as the paper form, and supply a hard copy if requested by the IRS. If used for borrower certification, the final entry must include an electronic signature by the borrower.\"}]","Instructions for Forms 1098-E and 1098-T - Student Loan Interest Statement and Tuition Statement | PDF",1789783102]