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8484 VOID CORRECTED RECIPIENT’S/LENDER’S name, street address, city or town, state or OMB No. 1545-1576 province, country, ZIP or foreign postal code, and telephone number Student 2024 Loan Interest Statement Form 1098-E RECIPIENT’S TIN BORROWER’S TIN 1 Student loan interest received by lender Copy A $ For BORROWER’S name Internal Revenue Service Center File with Form 1096. Street address (including apt. no.) For Privacy Act and Paperwork Reduction City or town, state or province, country, and ZIP or foreign postal code Act Notice, see the 2024 General Instructions for Account number (see instructions) 2 Check if box 1 does not include loan origination fees Certain Information and/or capitalized interest, and the loan was made Returns. before September 1, 2004 . . . . . . . Form 1098-E Cat. No. 25088U www.irs.gov/Form1098E Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page |
CORRECTED (if checked) RECIPIENT’S/LENDER’S name, street address, city or town, state or OMB No. 1545-1576 province, country, ZIP or foreign postal code, and telephone number Student 24 Loan Interest 20 Statement Form 1098-E RECIPIENT’S TIN BORROWER’S TIN 1 Student loan interest received by lender Copy B $ For Borrower BORROWER’S name This is important tax information and is being furnished to the IRS. If you are required to file a Street address (including apt. no.) return, a negligence penalty or other sanction may be imposed on you if the City or town, state or province, country, and ZIP or foreign postal code IRS determines that an underpayment of tax results because you Account number (see instructions) 2 If checked, box 1 does not include loan origination overstated a deduction fees and/or capitalized interest for loans made before for student loan interest. September 1, 2004 . . . . . . . . . Form 1098-E (keep for your records) www.irs.gov/Form1098E Department of the Treasury - Internal Revenue Service |
Instructions for Borrower A person (including a financial institution, a governmental unit, Account number. May show an account or other unique and an educational institution) that receives interest payments number the lender assigned to distinguish your account. of $600 or more during the year on one or more qualified Box 1. Shows the interest received by the lender during the student loans must furnish this statement to you. year on one or more student loans made to you. For loans You may be able to deduct student loan interest that you made on or after September 1, 2004, box 1 must include loan actually paid in 2024 on your income tax return. However, you origination fees and capitalized interest received in 2024. If may not be able to deduct the full amount of interest reported your loan was made before September 1, 2004, you may be on this statement. Do not contact the recipient/lender for able to deduct loan origination fees and capitalized interest explanations of the requirements for (and how to figure) any not reported in box 1. allowable deduction for the interest paid. Instead, for more Box 2. If checked, indicates that loan origination fees and/or information, see Pub. 970, and the Student Loan Interest capitalized interest are not included in box 1 for loans made Deduction Worksheet in the Instructions for Form 1040. before September 1, 2004. See Pub. 970 for how to figure any Borrower’s taxpayer identification number (TIN). For your deductible loan origination fees or capitalized interest. protection, this form may show only the last four digits of your Future developments. For the latest information about TIN (social security number (SSN), individual taxpayer developments related to Form 1098-E and its instructions, identification number (ITIN), adoption taxpayer identification such as legislation enacted after they were published, go to number (ATIN), or employer identification number (EIN)). www.irs.gov/Form1098E. However, the issuer has reported your complete TIN to the IRS. Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options. |