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Department of the Treasury
Internal Revenue Service
2023

Instructions for Forms

1098-E and 1098-T

Student Loan Interest Statement and Tuition Statement

Section references are to the Internal Revenue Code 2. Make reasonably certain the person accessing the
unless otherwise noted. system and submitting the form is the person identified on
Form W-9S,
Future Developments 3. Provide you with the same information as the paper
For the latest information about developments related to Form W-9S, and
Forms 1098-E and 1098-T and their instructions, such as
4. Be able to supply a hard copy of the electronic
legislation enacted after they were published, go to
Form W-9S if the Internal Revenue Service requests it.
IRS.gov/Form1098E or IRS.gov/Form1098T.
Also, if an electronic Form W-9S is used to obtain the
Reminders borrower’s certification that all the loan proceeds are used
General instructions. In addition to these specific solely to pay qualified higher education expenses, your
instructions, you should also use the 2023 General electronic system must require, as the final entry in the
Instructions for Certain Information Returns. Those submission, an electronic signature by the borrower
general instructions include information about the whose name is on Form W-9S. The signature
following topics. authenticates and verifies the submission. See
• Who must file. Announcement 98-27, which is on page 30 of Internal
• When and where to file. Revenue Bulletin 1998-15 at IRS.gov/pub/irs-irbs/
• Electronic reporting. irb98-15.pdf.
• Corrected and void returns.
• Statements to recipients. Specific Instructions for Form 1098-E
• Taxpayer identification numbers (TINs). File Form 1098-E, Student Loan Interest Statement, if you
• Backup withholding. receive student loan interest of $600 or more from an
• Penalties. individual during the year in the course of your trade or
• Other general topics. business.
You can get the General Instructions for Certain
Information Returns at IRS.gov/1099GeneralInstructions The $600 threshold applies to each borrower
or go to IRS.gov/Form1098E or IRS.gov/Form1098T. regardless of the number of student loans obtained by
that borrower. However, you may file a separate Form
Online fillable Copies B and C. To ease statement 1098-E for each student loan of the borrower, or you may
furnishing requirements, Copies B and C of Forms 1098-E file one Form 1098-E for the interest from all student loans
and 1098-T are fillable online in a PDF format, available at of the borrower.
IRS.gov/Form1098E or IRS.gov/Form1098T. You can
complete these copies online for furnishing statements to Who must file. File Form 1098-E if you are a financial
recipients and for retaining in your own files. institution, governmental unit (or any of its subsidiary
agencies), educational institution, or any other person
Form W-9S. You may use Form W-9S, Request for who receives student loan interest of $600 or more from
Student’s or Borrower’s Taxpayer Identification Number an individual during the year in the course of your trade or
and Certification, to obtain the student’s or borrower’s business.
name, address, taxpayer identification number, and
If more than one person has a connection with the loan,
student loan certification to be used when filing Form
only the first person to receive the interest payment must
1098-E or 1098-T. Use of Form W-9S is optional; you may
file Form 1098-E. For example, a loan service or collection
collect the information using your own forms, such as
agent receiving payments on behalf of the lender must
admission or enrollment forms, or financial aid
file.
applications. You may collect the student’s or borrower’s
information on paper or electronically. Qualified student loan. To be reportable for 2023, a
Electronic submission of Form W-9S. An student loan must be either:
educational institution, insurer, or lender may establish a • Subsidized, guaranteed, financed, or otherwise treated
system for students and borrowers to submit Form W-9S as a student loan under a program of the federal, state, or
electronically, including by fax. Generally, the electronic local government, or of a postsecondary educational
system must: institution; or
1. Ensure the information received is the information • Certified by the borrower as a student loan incurred
sent and document all occasions of user access that solely to pay qualified higher education expenses. You
result in the submission, may use Form W-9S to obtain the certification.

Jul 20, 2022 Cat. No. 27990J

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Revolving accounts. Report interest paid on revolving Box 1. Student Loan Interest Received by
accounts, such as credit card accounts, only if the Lender
borrower certifies that all the loan proceeds are solely Enter the interest you received on a student loan(s) during
used to pay qualified higher education expenses. You do the calendar year. For loans made on or after September
not have to verify the borrower’s actual use of the funds. 1, 2004, you are required to include in box 1 payments of
Do not report interest on mixed use loans. interest as described in Regulations section 1.221-1(f).
Loans under qualified plans. Do not report interest on Under that regulation, interest includes capitalized interest
loans made under a qualified employer plan, as defined in and loan origination fees that represent charges for the
section 72(p)(4), or under a contract purchased under a use or forbearance of money. See Regulations section
qualified employer plan within the meaning of section 1.221-1(f).
72(p)(5).
Box 2. Checkbox
Additional information. For more information about Check this box if loan origination fees and/or capitalized
reporting student loan interest, see Regulations section interest are not reported in box 1 for loans made before
1.6050S-3. September 1, 2004.
Statements to borrowers. If you are required to file
Form 1098-E, you must provide a statement or acceptable Specific Instructions for Form 1098-T
substitute, on paper or electronically, to the borrower. For
File Form 1098-T, Tuition Statement, if you are an eligible
more information about the requirements to furnish a
educational institution. You must file for each student you
statement to the borrower, see part M in the 2023 General
enroll and for whom a reportable transaction is made.
Instructions for Certain Information Returns.
Also, if you are an insurer, file Form 1098-T for each
Electronic delivery of Form 1098-E. Educational
individual to whom you made reimbursements or refunds
institutions, insurers, and lenders may present the option
of qualified tuition and related expenses.
to consent to receive Form 1098-E electronically as part of
a global “Consent To Do Business Electronically,” Exceptions. You do not have to file Form 1098-T or
combining consent for electronic delivery of Form 1098-E furnish a statement for:
along with other institutional student business functions • Courses for which no academic credit is offered, even if
such as admissions, registration, billings, and direct the student is otherwise enrolled in a degree program;
deposits. • Nonresident alien students, unless requested by the
The global consent process must meet all the consent, student;
disclosure, format, notice, and access period • Students whose qualified tuition and related expenses
requirements for electronic furnishing of Forms 1098-E in are entirely waived or paid entirely with scholarships; and
accordance with the applicable regulations. For more • Students for whom you do not maintain a separate
information about the requirements to furnish a statement financial account and whose qualified tuition and related
to each student, see part M in the 2023 General expenses are covered by a formal billing arrangement
Instructions for Certain Information Returns. between an institution and the student’s employer or a
governmental entity, such as the Department of Veterans
Truncating borrower’s TIN on payee statements. Affairs or the Department of Defense.
Pursuant to Regulations section 301.6109-4, all filers of
Form 1098-E may truncate a borrower’s TIN (social Who must file. You must file Form 1098-T if you are an
security number (SSN), individual taxpayer identification eligible educational institution. An eligible educational
number (ITIN), adoption taxpayer identification number institution that is a governmental unit, or an agency or
(ATIN), or employer identification number (EIN)) on payee instrumentality of a governmental unit, is subject to the
statements. Truncation is not allowed on any documents reporting requirements of Form 1098-T. A designated
the filer files with the IRS. A recipient’s/lender’s TIN may officer or employee of the governmental entity must satisfy
not be truncated on any form. See part J in the 2023 the reporting requirements of Form 1098-T.
General Instructions for Certain Information Returns. If another person receives or collects payments of
qualified tuition and related expenses on your behalf, the
Recipient’s/lender’s name, address, and telephone other person must file Form 1098-T. However, if the other
number box. Enter the name, address, and telephone
person does not possess the information necessary to
number of the filer of Form 1098-E. Use this same name comply with the reporting requirements of Form 1098-T,
and address on Form 1096, Annual Summary and
then you must satisfy the reporting requirements of Form
Transmittal of U.S. Information Returns. 1098-T.
Account number. The account number is required if Also, if you are an insurer engaged in a trade or
you have multiple accounts for a recipient for whom you business of making refunds or reimbursements of
are filing more than one Form 1098-E. Additionally, the qualified tuition and related expenses, you are required to
IRS encourages you to designate an account number for file Form 1098-T. See the instructions for box 10, later.
all Forms 1098-E that you file. See part L in the 2023
General Instructions for Certain Information Returns. Eligible educational institution. An eligible educational
institution is a college, university, vocational school, or
other postsecondary educational institution that is
described in section 481 of the Higher Education Act of
1965 as in effect on August 5, 1997, and that is eligible to

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participate in the Department of Education’s student aid Do Business Electronically,” combining consent for
programs. This includes most accredited public, nonprofit, electronic delivery of Form 1098-T along with other
and private postsecondary institutions. institutional student business functions such as
admissions, registration, billings, and direct deposits.
Qualified tuition and related expenses. Qualified
tuition and related expenses are tuition, fees, and course The global consent process must meet all the consent,
materials required for a student to be enrolled at or attend disclosure, format, notice, and access period
an eligible educational institution. requirements for electronic furnishing of Forms 1098-T as
required by paragraphs (a)(2) through (6) of Regulations
The following are not qualified tuition and related
section 1.6050S-2. For more information about the
expenses.
requirements to furnish a statement to each student, see
• Amounts paid for any course or other education part M in the 2023 General Instructions for Certain
involving sports, games, or hobbies, unless the course or Information Returns.
other education is part of the student’s degree program or
is taken to acquire or improve job skills. Truncating student’s TIN on payee statements.
• Charges and fees for room, board, insurance, medical Pursuant to Regulations section 301.6109-4, all filers of
expenses (including student health fees), transportation, Form 1098-T may truncate a student’s TIN (social security
and similar personal, living, or family expenses. number (SSN), individual taxpayer identification number
(ITIN), adoption taxpayer identification number (ATIN), or
Academic credit. Academic credit is credit awarded by employer identification number (EIN)) on payee
an eligible educational institution for the completion of statements. Truncation is not allowed on any documents
course work leading to a postsecondary degree, the filer files with the IRS. A filer’s TIN may not be
certificate, or other recognized postsecondary educational truncated on any form. See part J in the 2023 General
credential. Instructions for Certain Information Returns.
Example. Student A, a medical doctor, takes a course
at University X’s medical school. Student A takes the Student’s TIN and checkbox. Enter the student’s TIN,
course to fulfill State Y’s licensing requirement that as provided to you on Form W-9S, Request for Student’s
medical doctors attend continuing medical education or Borrower’s Taxpayer Identification Number and
courses each year. Student A is not enrolled in a degree Certification, or other form. If you solicited the student’s
program at University X and takes the medical course TIN in writing (Form W-9S or other form) for the current
through University X’s continuing professional education year, check the box. Also check the box if you obtained
program. University X does not award Student A credit the student’s TIN in a prior year by making a solicitation in
toward a postsecondary degree on an academic writing (Form W-9S or other form) or you obtained the
transcript for the completion of the course but gives student’s TIN in a prior year from his or her financial aid
Student A a certificate of attendance upon completion. application or other form and in either case have no
University X is not required to file Form 1098-T for the reason to believe the TIN previously obtained is incorrect.
course taken by Student A. Check the box if the institution is filing the Form 1098-T
with nothing in the field for the student’s TIN because the
Academic period. You must file Form 1098-T for each institution has no record of a TIN, but only if you made a
student who is enrolled in your institution for any written solicitation for the TIN on or before December 31
academic period (for example, semester, trimester, or of the year for which you are filing the Form 1098-T. By
quarter) in 2023, but see Exceptions, earlier. Determine checking the box and filing Form 1098-T with the IRS (for
your enrollment for each period under your own rules or electronic filers), you certify under penalties of perjury that
use one of the following dates. you have in good faith complied with the standards in
• 30 days after the first day of the academic period. Regulations section 1.6050S-1 governing the time and
• A date during the period when enrollment data must be manner of soliciting the TIN of the student. Filers who
collected for purposes of the Integrated Post Secondary transmit paper forms to the IRS will make such
Education Data System administered by the Department certification by signing Form 1096 in conjunction with filing
of Education. the returns with the boxes checked in the fields
• A date during the period when you must report designated for the student’s identification number.
enrollment data to the state, to your governing board, or to
some other external governing body. Student’s address. In the student’s address box of
Form 1098-T, enter the student’s permanent address.
Additional information. For more information about That is, enter the student’s home or other long-term
reporting on Form 1098-T, see Regulations section address where he or she can receive forwarded mail. You
1.6050S-1. Also see Notice 2006-72, 2006-36 I.R.B. 363, may use a temporary address only if you do not know the
available at IRS.gov/irb/2006-36_IRB#NOT-2006-72, for permanent address.
guidance in a question-and-answer format on the
information reporting requirements for Form 1098-T. Information contact and service provider. You must
provide your name, address, and telephone number. In
Statements to students. If you are required to file Form addition, you may include information on a third-party
1098-T, you must furnish a statement or acceptable service provider who filed the form or who may answer
substitute, on paper or electronically, to the student. questions about the statement. Enter the service
Electronic delivery of Form 1098-T. Educational provider’s information in the box below the student’s name
institutions may present the option to consent to receive and address.
Form 1098-T electronically as part of a global “Consent To

Instructions for Forms 1098-E and 1098-T (2023) -3-

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You must provide the telephone number for the received from third parties (excluding family members and
! information contact at the institution. Generally, loan proceeds). This includes payments received from
CAUTION this is an administrative office or department. Do governmental and private entities such as the Department
not provide the institution’s general telephone number. of Veterans Affairs, the Department of Defense, civic and
religious organizations, and nonprofit entities. However,
Account number. The account number is required if see Exceptions, earlier.
you have multiple accounts for a recipient for whom you
are filing more than one Form 1098-T. Additionally, the A scholarship or grant is administered and processed
IRS encourages you to designate an account number for by you if you receive payment of an amount, whether by
all Forms 1098-T that you file. See part L in the 2023 check, cash, electronic transfer, or other means, and such
General Instructions for Certain Information Returns. payment is designated as a grant or a scholarship by the
payor, or the circumstances make it clear that the
Box 1. Payments Received for Qualified Tuition payment is a grant or scholarship. A Pell Grant is an
and Related Expenses example of a grant administered and processed by a
college or university in all cases.
Enter the total amount of payments received for qualified
tuition and related expenses from all sources during the Box 6. Adjustments to Scholarships or Grants
calendar year. The amount reported is the total amount of for a Prior Year
payments received less any reimbursements or refunds
made during the calendar year that relate to the payments Enter the amount of any reduction to the amount of
received for qualified tuition and related expenses during scholarships or grants that were reported for any prior
the same calendar year. The amount reported is not year after 2002.
reduced by scholarships and grants reported in box 5.
Box 7. Checkbox for Amounts for an Academic
Include in this box the receipt of a payment of past-due
qualified tuition or related expenses from a previous Period Beginning in January Through March of
calendar year, but only if the educational institution 2024
previously billed the student for such amount(s). Check this box if any payments received for qualified
tuition and related expenses reported for 2023 relate to an
Box 2. Reserved academic period that begins in January through March of
This box is reserved for future use. 2024.

Box 3. Reserved Box 8. Check if at Least Half-Time Student
This box is reserved for future use. Check this box if the student was at least a half-time
student during any academic period that began in 2023. A
Box 4. Adjustments Made for a Prior Year half-time student is a student enrolled for at least half the
Payments received. Enter reimbursements or refunds of full-time academic workload for the course of study the
qualified tuition and related expenses made in 2023 that student is pursuing. Your institution’s standard for a
relate to payments received that were reported for any half-time student work load must equal or exceed the
prior year after 2002. standards established by the Department of Education
under the Higher Education Act and set forth in 34 C.F.R.
Amounts billed. Enter any reductions in charges made section 668.2(b).
for qualified tuition and related expenses made during the
calendar year that relate to amounts billed that were Box 9. Check if a Graduate Student
reported for any prior year after 2002. Check this box if the student was a graduate student. The
These requirements also apply to an adjustment made student is a graduate student if the student was enrolled in
in connection with a nonresident alien for which the a program or programs leading to a graduate-level
educational institution filed and furnished a Form 1098-T degree, graduate-level certificate, or other recognized
for the prior year. graduate-level educational credential.

Box 5. Scholarships or Grants Box 10. Insurance Contract Reimbursements or
Enter the total amount of any scholarships or grants that Refunds
you administered and processed during the calendar year If you are an insurer, enter the total amount of
for the payment of the student’s costs of attendance. reimbursements or refunds of qualified tuition and related
Scholarships and grants generally include all payments expenses that you made to the student during 2023.

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