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

2001

Copy A

For

Internal Revenue

Service Center

File with Form 1096.

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2001 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2 Check if box 1 includes loan origination fees

and/or capitalized interest
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

2001

2 Box 1 includes loan origination fees and/or

capitalized interest (if checked)
Instructions for Borrower

A person (including a financial institution, a

governmental unit, and an educational

institution) that is engaged in a trade or

business and, in the course of such trade or

business, received interest of $600 or more

during the year on a student loan used

solely to pay for qualified higher education

expenses must furnish this statement to

you.

Box 1. Shows the interest received by the

lender during the year on this student loan.

You may be able to deduct student loan

interest on your income tax return if the

interest payments were made during the first

60 months the interest payments were

Box 2. Shows if loan origination fees and/or

capitalized interest are included in box 1. If

box 2 is not checked, you may contact your

lender about this information.

required. However, the interest reported on

this statement may be different from the

interest you may deduct. See the “Student

Loan Interest Deduction Worksheet” in your

Form 1040 or 1040A instructions. Also, see

Pub. 970, Tax Benefits for Higher Education,

for more information.
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

2001

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2001 General

Instructions for

Forms 1099,

1098, 5498,

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

and/or capitalized interest
Recipients/Lenders, Please Note—

To help make it easier for you to get only the

information you need to complete the Forms

1099, 1098, 5498, and W-2G you file, we

provide general and specific form instructions as

separate products. The products you should use

for 2001 are the General Instructions for

Forms 1099, 1098, 5498, and W-2G, which

contain general information concerning Form

1098-E and forms in the 1099 series, and the

separate specific instructions for each

information return you file. Specific information

needed to complete this form is given in the

2001 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. You can order these

Due dates. Furnish Copy B of this form to the

borrower by January 31, 2002.

File Copy A of this form with the IRS by

February 28, 2002. If you file electronically, the

due date is April 1, 2002.

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’s Internet Web Site.

instructions and additional forms by calling

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

also get forms and instructions from the IRS’s

Internet Web Site at www.irs.gov.