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

File with Form 1096.

Copy A

For

Internal Revenue

Service Center

2000

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.
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

2000
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

You may be able to deduct student loan lender during the year on this student loan.

interest on your income tax return if the

interest payments were made during the first

60 months the interest payments were

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

2000

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2000 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.
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 are

now providing general and specific form

instructions as separate products. The new

products you should use for 2000 are the

General Instructions for Forms 1099, 1098,

5498, and W-2G, which contains 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 2000 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

Due dates. Furnish Copy B of this form to the

borrower by January 31, 2001.

File Copy A of this form with the IRS by

February 28, 2001. If you file electronically, the

due date is April 2, 2001.

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.

payment. You can order those 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.