Form 1098-E

2012

Cat. No. 25088U

Student 

Loan Interest 

Statement

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-1576

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2012 General

Instructions for

Certain Information

Returns.

8484 VOID CORRECTED

RECIPIENT’S/LENDER’S name, address, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

1 Student loan interest received by lender

$

2 Check if box 1 does not include loan origination fees 

and/or capitalized interest, and the loan was made 

before September 1, 2004 .......

Form 1098-E

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1098-E

2012 Student 

Loan Interest 

Statement

Copy B

For Borrower

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1576

This is important tax 

information and is being 

furnished to the Internal 

Revenue Service. 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.

CORRECTED (if checked)

RECIPIENT’S/LENDER’S name, address, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

1 Student loan interest received by lender

$

2 If checked, box 1 does not include loan origination 

fees and/or capitalized interest for loans made before 

September 1, 2004 .........

Form 1098-E (keep for your records)
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 2012 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, Tax Benefits 

for Education, and the Student Loan Interest Deduction 

Worksheet in your Form 1040 or 1040A instructions.

Borrower's identification number. For your protection, 

this form may show only the last four digits of your social 

security number (SSN), individual taxpayer identification 

number (ITIN), or adoption taxpayer identification number 

(ATIN). However, the issuer has reported your complete 

identification number to the IRS and, where applicable, to 

state and/or local governments.

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 2012. 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.
Form 1098-E

2012 Student 

Loan Interest 

Statement

Copy C

For Recipient

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1576

For Privacy Act and 

Paperwork 

Reduction Act 

Notice, see the 2012 

General

Instructions for

Certain Information

Returns.

VOID CORRECTED

RECIPIENT’S/LENDER’S name, address, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

1 Student loan interest received by lender

$

2 Check if box 1 does not include loan origination fees 

and/or capitalized interest, and the loan was made 

before September 1, 2004 .......

Form 1098-E
Instructions for Recipient/Lender

General and specific form instructions are provided as 

separate products. The products you should use to 

complete Form 1098-E are the 2012 General Instructions 

for Certain Information Returns and the 2012 Instructions 

for Forms 1098-E and 1098-T. A chart in the general 

instructions gives a quick guide to which form must be 

filed to report a particular payment. To order these 

instructions and additional forms, visit IRS.gov or call 

1-800-TAX-FORM (1-800-829-3676).

Caution: Because paper forms are scanned during

processing, you cannot file with the IRS Forms 1096, 1097, 

1098, 1099, 3921, 3922, or 5498 that you download and 

print from the IRS website.

Due dates. Furnish Copy B of this form to the borrower by 

January 31, 2013.

File Copy A of this form with the IRS by February 28, 

2013 (April 1, 2013, if filed electronically). To file 

electronically, you must have software that generates a file 

according to the specifications in Pub. 1220, Specifications 

for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, 

and W-2G Electronically. IRS does not provide a fill-in form 

option.

Need help? If you have questions about reporting on Form 

1098-E, call the information reporting customer service site 

toll free at 1-866-455-7438 or 304-263-8700 (not toll free). 

For TTY/TDD equipment, call 304-579-4827 (not toll free). 

The hours of operation are Monday through Friday from 

8:30 a.m. to 4:30 p.m., Eastern time.