Attention!

This form is provided for informational purposes and

should not be reproduced on personal computer

printers by individual taxpayers for filing. The

printed version of this form is a "machine readable"

form. As such, it must be printed using special

paper, special inks, and within precise specifications.

Additional information about the printing of these

specialized tax forms can be found in: Publication

1167, Substitute Printed, Computer-Prepared, and

Computer-Generated Tax Forms and Schedules; and,

Publication 1179, Specifications for Paper Document

Reporting and Paper Substitutes for Forms 1096,

1098, 1099 Series, 5498, and W-2G.

The form or publcations above may be obtained by

calling 1-800-829-3676). Be sure to order using

the IRS form or publication number.
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

2002 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2 Check if box 1 includes loan origination fees

and/or capitalized interest

2002
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)

2002
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 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 on your income tax return.

However, the interest reported on this

statement may be different from the interest

you may deduct. For example, you may be

Box 2. Shows if loan origination fees and/or

capitalized interest are included in box 1.

able to deduct additional amounts, such as

loan origination fees and capitalized interest,

not reported on this statement. See the

“Student Loan Interest Deduction

Worksheet” in your Form 1040 or 1040A

instructions and Pub. 970, Tax Benefits for

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

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2002 General

Instructions for

Forms 1099,

1098, 5498,

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

and/or capitalized interest

2002
Instructions for Recipients/Lenders

We now provide general and specific form

instructions as separate products. The products

you should use for 2002 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 2002 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, 2003.

File Copy A of this form with the IRS by

February 28, 2003. If you file electronically, the

due date is March 31, 2003.

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.