Form 1098-E

2014

Cat. No. 25088U

Student 

Loan Interest 

Statement

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-1576

For Privacy Act and 

Paperwork Reduction 

Act Notice, see the 

2014 General

Instructions for

Certain Information

Returns.

8484 VOID CORRECTED

RECIPIENT’S/LENDER’S name, street address, city or town, state or 

province, country, ZIP or foreign postal code, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Student loan interest received by lender

$

2 Check if box 1 does not include loan origination fees 

and/or capitalized interest, and the loan was made 

before September 1, 2004 . . . . . . .

Form 1098-E www.irs.gov/form1098e

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form 1098-E

2014 Student 

Loan Interest 

Statement

Copy B

For Borrower

Department of the Treasury - Internal Revenue Service

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.

OMB No. 1545-1576

CORRECTED (if checked)

RECIPIENT’S/LENDER’S name, address, city or town, state or province, 

country, ZIP or foreign postal code, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Student loan interest received by lender

$

2 If checked, box 1 does not include loan origination 

fees and/or capitalized interest for loans made before 

September 1, 2004 . . . . . . . . .

Form 1098-E (keep for your records) www.irs.gov/form1098e
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.

You may be able to deduct student loan interest that you 

actually paid in 2014 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.

Borrower's identification number. For your protection, this 

form may show only the last four digits of your social security 

number (SSN), individual taxpayer identification number (ITIN), 

or adoption taxpayer identification number (ATIN). However, 

the issuer has reported your complete identification number to

the IRS and, where applicable, to state and/or local 

governments.

Account number. May show an account or other unique 

number the lender assigned to distinguish your account.

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 2014. 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.

Box 2. If checked, indicates that loan origination fees and/or 

capitalized interest are not included in box 1 for loans made 

before September 1, 2004. See Pub. 970 for how to figure any 

deductible loan origination fees or capitalized interest.

Future developments. For the latest information about 

developments related to Form 1098-E and its instructions, 

such as legislation enacted after they were published, go to 

www.irs.gov/form1098e.
Form 1098-E

2014 Student 

Loan Interest 

Statement

Copy C

For Recipient

Department of the Treasury - Internal Revenue Service

OMB No. 1545-1576

For Privacy Act and 

Paperwork 

Reduction Act 

Notice, see the 2014 

General

Instructions for

Certain Information

Returns.

VOID CORRECTED

RECIPIENT’S/LENDER’S name, street address, city or town, state or 

province, country, ZIP or foreign postal code, and telephone number

RECIPIENT’S federal identification no. BORROWER’S social security number

BORROWER’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Student loan interest received by lender

$

2 Check if box 1 does not include loan origination fees 

and/or capitalized interest, and the loan was made 

before September 1, 2004 . . . . . . .

Form 1098-E www.irs.gov/form1098e
Instructions for Recipient/Lender

To complete Form 1098-E, use:

• the 2014 General Instructions for Certain Information 

Returns, and

• the 2014 Instructions for Forms 1098-E and 1098-T.

To order these instructions and additional forms, go to 

www.irs.gov/form1098e or call 1-800-TAX-FORM 

(1-800-829-3676).

Caution. Because paper forms are scanned during

processing, you cannot file Forms 1096,1097, 1098, 1099, 

3921, 3922, or 5498 that you download and print from the 

IRS website.

Due dates. Furnish Copy B of this form to the borrower by 

February 2, 2015.

File Copy A of this form with the IRS by March 2, 2015. If 

you file electronically, the due date is March 31, 2015. To 

file electronically, you must have software that generates a 

file according to the specifications in Pub. 1220, 

Specifications for Electronic Filing of Forms 1097, 1098, 

1099, 3921, 3922, 5498, 8935, and W-2G. The IRS does 

not provide a fill-in form option.

Need help? If you have questions about reporting on Form 

1098-E, call the information reporting customer service site 

toll free at 1-866-455-7438 or 304-263-8700 (not toll free). 

Persons with a hearing or speech disability with access to 

TTY/TDD equipment can call 304-579-4827 (not toll free).