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 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

2004 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

2 Check if box 1 includes loan origination fees

and/or capitalized interest

2004
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)

2004
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 2004 on

your income tax return. If your student loan

was made before September 1, 2004, you

may be able to deduct additional amounts,

such as loan origination fees and capitalized

interest, not reported on this statement.

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

capitalized interest are included in box 1.

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.
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

2004 General

Instructions for

Forms 1099,

1098, 5498,

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

and/or capitalized interest

2004
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 2004 General Instructions for Forms 1099,

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

specific instructions, 2004 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, 2005.

File Copy A of this form with the IRS by

February 28, 2005. (March 31, 2005, if filed

electronically.)

Printed on recycled paper

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.