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 (optional)

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

2003 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2 Check if box 1 includes loan origination fees

and/or capitalized interest

2003
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 (optional)

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

Form 1098-E

2 Box 1 includes loan origination fees and/or

capitalized interest (if checked)

2003
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.

You may be able to deduct student loan

interest that you actually paid in 2003 on

your income tax return. Also, you may be

able to deduct additional amounts, such as

loan orgination fees and capitalized interest,

not reported on this statement. However,

you may not be able to deduct the full Box 2. Shows if loan origination fees and/or

capitalized interest are included in box 1.

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 “Student

Loan Interest Deduction Worksheet” in your

Form 1040 or 1040A instructions.
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 (optional)

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

2003 General

Instructions for

Forms 1099,

1098, 5498,

and W-2G. 2 Check if box 1 includes loan origination fees

and/or capitalized interest

2003
Instructions for Recipients/Lenders

General and specific form instructions are

provided as separate products. The products

you should use for 2003 are the General

Instructions for Forms 1099, 1098, 5498, and

W-2G and the separate specific instructions for

each information return you file. Specific

information needed to complete this form is

given in the 2003 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,

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

Due dates. Furnish Copy B of this form to the

borrower by February 2, 2004.

File Copy A of this form with the IRS by

March 1, 2004. (March 31, 2004, if filed

electronically.)

Caution: Because the IRS processes paper

forms by machine (optical character recognition

equipment), you cannot file with the IRS Forms

1096, 1098, 1099, or 5498 that you print from

the IRS Web Site.