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Form 1098E: Student Loan Interest Statement
IRS Form 1098E is a Student Loan Interest Statement that issuers must furnish to borrowers. It reports interest payments made during the year, and if you are required to file a return, a negligence penalty may be imposed for understating deductions.
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IRS Form 1098E - Student Loan Interest Statement
IRS Form 1098E is a Student Loan Interest Statement that issuers must furnish to borrowers. It reports interest payments made during the year, and if you are required to file a return, a negligence penalty may be imposed for understating deductions.
Risk Radar
Scan points- 1Do not print and file Copy A from this PDF; self-printed copies may incur a penalty.
- 2Failing to furnish the statement if interest payments are $600 or more during the year.
- 3Using Copy A (red) instead of printing and filing a scannable copy.
- 4Not checking the box when Line 1 excludes loan origination fees/capitalized interest for pre-Sept 2004 loans.
- 5Failing to list the Borrower's Taxpayer Identification Number (TIN).
Plain English
This form tells you how much interest your student loans generated during the year. You use this information when filing your taxes because it shows potential deductions you can claim. The lender or institution provides this statement so you know exactly what to report to the IRS.
Submission Date
- Filing date: 2026-03-25 08:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a person (including a financial institution, governmental unit, or educational institution) receives interest payments of $600 or more during the year on one or more qualified student loans.
- Do not use it when you received less than $600 in student loan interest for the year, as the issuer must furnish this statement to you.
- Check Form 1040 instead when needing general guidance on how to figure any allowable deduction for the interest paid.
Form selector
Use this form or another form?
You are a lender furnishing the statement
To provide a copy of what is being filed with the IRS to the borrower.
✓ Check that both Recipient's and Borrower's TINs are present.
You need to report loan origination fees/capitalized interest for loans made before September 1, 2004
To indicate if those amounts are excluded from Box 1.
✓ Check the box on page 3 correctly.
You are reporting a home sale and need to furnish the statement at closing
To avoid mailing issues when filing with the IRS in January of the following year.
✓ Ensure you use the correct revision date for the sale year.
Deadline or filing window
For the 20/26 revision of Form 1098E, issuers are required to furnish the statement for the year 2026. The form is created with a date of 9/30/25, and while specific filing deadlines aren't listed on this page excerpt, it must be furnished in time to report amounts for 2026.
Checklist
What you need before filling it out
Box 1
The interest received by the lender during the year on one or more student loans made to you. · Form 1098-E (Page 3/4)
Box 2
Not stated in the official source · Form 1098-E (Page 3/4)
Recipient’s TIN / Borrower’s TIN
The taxpayer identification number for the recipient and borrower. · Form 1098-E (Page 3)
Check box on page 2
Indicates if Box 1 does not include loan origination fees and/or capitalized interest for loans made before September 1, 2004. · Form 1098-E (Page 3)
Interest payment threshold
$600 or more during the year on one or more qualified student loans. · Form 1098-E (Page 4)
Before you submit
- 1Verify that the revision date reads 20/26 on Form 1098-E.
- 2Confirm the Recipient’s name and address are accurately entered.
- 3Ensure both the Recipient’s TIN and Borrower’s TIN fields are completed.
- 4Check if Box 1 includes loan origination fees and capitalized interest for loans made on or after September 1, 2004 (if applicable).
- 5Verify that the check box indicating exclusion of origination/capitalized interest is correctly marked based on your loan date.
- 6Confirm the Account number provided matches the lender's records.
- 7Ensure you retain a copy of Form 1098-E for your own records.
How to file this form
- 1Complete all required fields, including Recipient’s/Lender’s name and address, and both TINs.
- 2Enter the total student loan interest received in Box 1, ensuring fees/capitalized interest are accounted for based on your loan date.
- 3Check the appropriate box to indicate whether loan origination fees and/or capitalized interest are excluded from Box 1 (if applicable).
- 4Sign or certify the form (implied by keeping a copy) and provide it to the recipient/borrower.
Known limitations
- 1A borrower may be able to deduct student loan interest that was actually paid in 2026, but they may not be able to deduct the full amount reported on Form 1098E.
- 2The statement is furnished by a person (including a financial institution, governmental unit, or educational institution) who receives interest payments of $600 or more during the year on one or more qualified student loans.
- 3If an issuer has 10 or more information returns to file in aggregate, they may be required to e-file.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is the 20/26 revision, which indicates it is for use in reporting amounts for calendar year 2026. The form directs users to www.irs.gov/Form1098E for the latest information regarding developments related to Form 1098-E.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26.
- Mailing address — confirm the form is addressed to the Department of the Treasury - Internal Revenue Service.
- Form number — confirm the title and form name read Form 1098-E Student Loan Interest Statement.
- TIN reporting — confirm that the issuer has reported your complete TIN to the IRS, even if only last four digits are shown on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1098E for your records.
- 2If filing electronically, use the Information Return Intake System (IRIS) to facilitate easier and faster e-filing.
- 3Issuers must furnish a copy of what is filed with the IRS to the recipient (borrower).
- 4Copy A of Form 1098E should be scanned if printed for filing with the IRS, as self-printed copies from the PDF may not be scannable.
Sources
- SRCInstructions p.2 — Form 1098-E is the Student Loan Interest Statement (Copy A) and its OMB No. is 1545-1576.
- SRCInstructions p.3 — Copy B of Form 1098-E is provided for the Borrower, and failure to file correctly may lead to a negligence penalty or other sanction.
- SRCInstructions p.4 — A person must furnish Form 1098-E to a borrower if they received interest payments of $600 or more during the year on qualified student loans.
- SRCInstructions p.4 — The borrower may be able to deduct student loan interest paid in 2026, but not necessarily the full amount reported on Form 1098-E.
- SRCInstructions p.1 — Issuers release these forms up to a year in advance of when they are required to file them with the IRS.
- SRCInstructions p.4 — For more information on deductions, borrowers should see Pub. 970 and the Student Loan Interest Deduction Worksheet in Instructions for Form 1040.
Common confusion points
Which revision date applies to my situation?
The year on the revision date indicates the first year issuers must use the form to report amounts (e.g., April 2025 revision is for calendar year 2025).
→ Check the revision date printed on Form 1098E.
Should I file Copy A or Copy B?
Copy A appears in red and is preferred for filing with the IRS because it is scannable, while Copy B appears in black.
→ Print and file Copy A if possible; print Copy B to furnish to yourself/borrower.
What happens if my lender doesn't explain the deduction requirements?
Do not contact the recipient/lender for explanations of the deduction requirements or how to calculate them.
→ Refer to Pub. 970, and the Student Loan Interest Deduction Worksheet in the Instructions for Form 1040.
When must I file this form if it relates to a specific event?
Issuers release forms up to one year in advance of when they are required to file them with the IRS (e.g., December 2026 revision cannot be filed until January 2027 for a Jan 2026 sale).
→ Determine the reporting date relative to the form's revision date.
What is the difference between Copy A and Copy B?
Copy A is similar to the official printed form and is scannable; Copy B appears in black and can be downloaded/printed to satisfy furnishing requirements.
→ Ensure you are using the correct version based on whether it goes to the IRS or the borrower.
What if I have multiple forms due?
If an issuer has 10 or more information returns in aggregate, e-filing may be required.
→ Check the total number of related 1099/1098 forms you are filing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Publication 1099, General Instructions for Certain Information Returns — This publication contains more information about penalties related to these forms.
Questions about IRS Form 1098E
What is IRS Form 1098E used for?
This form tells you how much interest your student loans generated during the year. You use this information when filing your taxes because it shows potential deductions you can claim. The lender or institution provides this statement so you know exactly what to report to the IRS.
Who must file IRS Form 1098E?
A person (including a financial institution, a governmental unit, and an educational institution) that receives interest payments of $600 or more during the year on one or more qualified student loans must furnish Form 1098E to you.
What information does IRS Form 1098E require?
The form collects details about the recipient/lender (who is furnishing it), the borrower's name and TIN, and lists the 'Student loan interest received by lender' amount. It also allows checking a box if the reported amount excludes origination fees or capitalized interest from loans made before September 1, 2004.
When is IRS Form 1098E due?
The form is created with a revision date of 9/30/25. Issuers are required to furnish this statement for the year 2026.
Where do I file IRS Form 1098E?
Issuers must furnish a copy of Form 1098E (Copy B) to the recipient, and if filing electronically, issuers can use the free Information Return Intake System (IRIS).
How do I complete IRS Form 1098E?
The issuer completes Form 1098E by filling in the recipient/lender and borrower details. The lender records the amount received in Line 1 and checks the appropriate box if necessary. Copy B is used for filing with the IRS, while Copy A is for informational purposes.
What happens if IRS Form 1098E is filed incorrectly?
If the IRS determines that an underpayment of tax results because you overstated a deduction for student loan interest, a negligence penalty or other sanction may be imposed on you.
Which revision date applies to my situation?
The year on the revision date indicates the first year issuers must use the form to report amounts (e.g., April 2025 revision is for calendar year 2025). Check the revision date printed on Form 1098E.
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