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 R

Form 1098-E

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2 Check if box 1 does not include loan origination

fees and/or capitalized interest, and the loan was

made before September 1, 2004
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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 R

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
during the year on one or more student loan

you. For loans made on or after September 

box 1 must include loan origination fees and

capitalized interest received in 2011. If your 

made before September 1, 2004, you may b

deduct loan origination fees and capitalized 

reported in box 1.

You may be able to deduct student loan interest that

you actually paid in 2011 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 origina

and/or capitalized interest are not included i

loans made before September 1, 2004. See 

for how to figure any deductible loan origina

or capitalized interest.
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 R

Form 1098-E

Fo

For P

Notice

In

Certai

2 Check if box 1 does not include loan origination

fees and/or capitalized interest, and the loan

was made before September 1, 2004 
2011 Instructions for Forms 1098E and 1098T. 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).

Due dates. Furnish Copy B of this form to the

borrower by January 31, 2012.

specifications in Pub. 1220, Specifications fo

Forms 1097, 1098, 1099, 3921, 3922, 5498, 

and W-2G Electronically. IRS does not provi

form option.

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.

Need help? If you have questions about rep

Form 1098-E, call the information reporting c

service site toll free at 1-866-455-7438 or

304-263-8700 (not toll free). For TTY/TDD eq

call 304-579-4827 (not toll free). The hours o

operation are Monday through Friday from 8

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