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 Department of the Treasury - Internal Revenue ServiceCat. No. 25088U

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

2005 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2 Check if box 1 includes loan origination fees

and/or capitalized interest

2005
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 Box 1 includes loan origination fees and/or

capitalized interest (if checked)

2005
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 2005. 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 2005 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 “Student Loan

Interest Deduction Worksheet” in your Form 1040

or 1040A instructions.

Box 2. Shows if loan origination fees and/or

capitalized interest are included in box 1.

Account number. May show an account or other

unique number the payer assigned to distinguish

your account.
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

2005 General

Instructions for

Forms 1099,

1098, 5498,

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

and/or capitalized interest

2005
Instructions for Recipients/Lenders

General and specific form instructions are

provided as separate products. The products

you should use to complete Form 1098-E are

the 2005 General Instructions for Forms 1099,

1098, 5498, and W-2G, and the 2005

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 January 31, 2006.

File Copy A of this form with the IRS by

February 28, 2006. (March 31, 2006, if filed

electronically.)

Caution: Because paper forms are scanned

during processing, you cannot file Forms 1096,

1098, 1099, or 5498 that you download and

print from the IRS website.