8484 VOID CORRECTED

RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student

Loan Interest

Statement

RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender

$

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

Form 1098-E Cat. No. 25088U Department of the Treasury - Internal Revenue Service

Form 1098-E

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Copy A

For

Internal Revenue

Service Center

File with Form 1096.

For Privacy Act and

Paperwork Reduction

Act Notice, see the

2010 General

Instructions for

Certain Information

2 Check if box 1 does not Returns. include loan origination

fees and/or capitalized interest, and the loan was

made before September 1, 2004

2010
Copy B

(keep for your records)

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.

For Borrower

CORRECTED (if checked)

RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student

Loan Interest

Statement

RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender

$

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

Form 1098-E Department of the Treasury - Internal Revenue Service

Form 1098-E

2 If checked, box 1 does not include loan

origination fees and/or capitalized interest for

loans made before September 1, 2004

2010
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.

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 2010. 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.

You may be able to deduct student loan interest that

you actually paid in 2010 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. 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.

Account number. May show an account or other

unique number the lender assigned to distinguish your

account.

Borrower’s identification number. For your

protection, this form may show only the last four digits

of your SSN, ITIN, or ATIN. However, the issuer has

reported your complete identification number to the

IRS and, where applicable, to state and/or local

governments.
VOID CORRECTED

RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student

Loan Interest

Statement

RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender

$

BORROWER’S name

Street address (including apt. no.)

City, state, and ZIP code

Account number (see instructions)

Form 1098-E Department of the Treasury - Internal Revenue Service

Form 1098-E

Copy C

For Recipient

For Privacy Act and

Paperwork

Reduction Act

Notice, see the 2010

General

Instructions for

Certain Information

Returns. 2 Check if box 1 does not include loan origination

fees and/or capitalized interest, and the loan

was made before September 1, 2004 

2010
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 2010 General

Instructions for Certain Information Returns and the

2010 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 the IRS website at www.irs.gov or call

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

Due dates. Furnish Copy B of this form to the

borrower by January 31, 2011.

File Copy A of this form with the IRS by 

February 28, 2011 (March 31, 2011, 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 1098, 1099, 3921, 3922, 5498, 8935, and

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

form option.

Caution: Because paper forms are scanned during

processing, you cannot file Forms 1096, 1098, 1099,

3921, 3922, or 5498 that you download and print

from the IRS website.

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.