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 
                                                                                                       2023                      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 
                                                                                                                                 2023 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 
                                                                                                       2023                       Loan Interest 
                                                                                                                                  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 2023 on your income tax return. However, you     origination fees and capitalized interest received in 2023. 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.

                                    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 
                                                                                                       2023                      Loan Interest 
                                                                                                                                 Statement
                                                                                                       Form 1098-E
RECIPIENT’S TIN                     BORROWER’S TIN                       1 Student loan interest received by lender
                                                                         $                                                       Copy C
BORROWER’S name                                                                                                                  For Recipient

                                                                                                                                 For Privacy Act and 
                                                                                                                                 Paperwork 
Street address (including apt. no.)                                                                                              Reduction Act 
                                                                                                                                 Notice, see the 2023 
City or town, state or province, country, and ZIP or foreign postal code                                                         General 
                                                                                                                                 Instructions for 
                                                                                                                                 Certain Information 
Account number (see instructions)                                        2 Check if box 1 does not include loan origination fees Returns.
                                                                           and/or capitalized interest, and the loan was made 
                                                                           before September 1, 2004  . . .         . . .      .
Form 1098-E                         www.irs.gov/Form1098E                                              Department of the Treasury - Internal Revenue Service

Instructions for Recipient/Lender
To complete Form 1098-E, use:                           Filing and furnishing. For filing and furnishing instructions, 
• The 2023 General Instructions for Certain Information including due dates, and to request filing or furnishing 
Returns, and                                            extensions, see the 2023 General Instructions for Certain 
                                                        Information Returns.
• The 2023 Instructions for Forms 1098-E and 1098-T.
                                                        Need help? If you have questions about reporting on Form 
To order these instructions and additional forms, go to 1098-E, call the Technical Services Operation (TSO) toll 
www.irs.gov/EmployerForms.                              free at 866-455-7438 or 304-263-8700 (not toll free).  
Caution: Because paper forms are scanned during 
processing, you cannot file certain Forms 1096,1097, 
1098, 1099, 3921, or 5498 that you download and print 
from the IRS website.