Federal Student Loan Interest Statement (Info Copy Only)

Student Loan Interest Statement (Info Copy Only)
2024 Form 1098-E
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
If you have 10 or more information returns to file, you may be required to file e-file. Go to
IRS.gov/InfoReturn for e-file options.
If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If
you want to file them on paper, you can place an order for the official IRS information
returns, which include a scannable Copy A for filing with the IRS and all other applicable
copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and
their instructions, as well as any publications you may order.
See Publications 1141, 1167, and 1179 for more information about printing these forms.

8484

VOID

CORRECTED

RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone number

OMB No. 1545-1576

2024

Student
Loan Interest
Statement

Form 1098-E
RECIPIENT’S TIN

BORROWER’S TIN

1 Student loan interest received by lender

$

Copy A
For
Internal Revenue
Service Center

BORROWER’S name

File with Form 1096.
Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
2 Check if box 1 does not include loan origination fees
and/or capitalized interest, and the loan was made
before September 1, 2004 . . . . . . .

Account number (see instructions)
Form 1098-E

Cat. No. 25088U

www.irs.gov/Form1098E

For Privacy Act and
Paperwork Reduction
Act Notice, see the
2024 General
Instructions for
Certain Information
Returns.

Department of the Treasury - Internal Revenue Service

D o Not Cut or Se p a r a te F o rm s o n T h i s Pa g e — D o N o t C u t or S e pa ra te Fo rm s o n T h is Pa g e

CORRECTED (if checked)
RECIPIENT’S/LENDER’S name, street address, city or town, state or
province, country, ZIP or foreign postal code, and telephone number

OMB No. 1545-1576

2024

Student
Loan Interest
Statement

Form 1098-E
RECIPIENT’S TIN

BORROWER’S TIN

1 Student loan interest received by lender

$
BORROWER’S name

Street address (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code
2 If checked, box 1 does not include loan origination
fees and/or capitalized interest for loans made before
September 1, 2004 . . . . . . . . .

Account number (see instructions)
Form 1098-E

(keep for your records)

Copy B
For Borrower

www.irs.gov/Form1098E

This is important tax
information and is being
furnished to the IRS. If
you are required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if the
IRS determines that an
underpayment of tax
results because you
overstated a deduction
for student loan interest.

Department of the Treasury - Internal Revenue Service

Instructions for Borrower
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 this statement to you.
You may be able to deduct student loan interest that you
actually paid in 2024 on your income tax return. However, you
may not be able to deduct the full amount of interest reported
on this statement. Do not contact the recipient/lender for
explanations of the requirements for (and how to figure) any
allowable deduction for the interest paid. Instead, for more
information, see Pub. 970, and the Student Loan Interest
Deduction Worksheet in the Instructions for Form 1040.
Borrower’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your
TIN (social security number (SSN), individual taxpayer
identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the
IRS.

Account number. May show an account or other unique
number the lender assigned to distinguish your account.
Box 1. Shows the interest received by the lender during the
year on one or more student loans made to you. For loans
made on or after September 1, 2004, box 1 must include loan
origination fees and capitalized interest received in 2024. If
your loan was made before September 1, 2004, you may be
able to deduct loan origination fees and capitalized interest
not reported in box 1.
Box 2. If checked, indicates that loan origination fees and/or
capitalized interest are not included in box 1 for loans made
before September 1, 2004. See Pub. 970 for how to figure any
deductible loan origination fees or capitalized interest.
Future developments. For the latest information about
developments related to Form 1098-E and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/Form1098E.
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.