Fill Out IRS Form 1098-E Online
Student Loan Interest Statement
Internal Revenue Service
Informational statement of student loan interest received by a lender during the year; the IRS PDF is an informational copy, as official copies are filed by loan servicers.
Reviewed July 2026
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IRS Form 1098-E, the Student Loan Interest Statement, is an information return filed by lenders and loan servicers, including financial institutions, governmental units, and educational institutions, that receive student loan interest at or above the reporting threshold set by the IRS during the year. The issuer files the form with the IRS and furnishes a copy to the borrower, so borrowers receive this statement rather than preparing it.
The IRS PDF of the 1098-E is an informational copy. Lenders and servicers can use Universal PDF to prepare borrower copies and drafts, and borrowers can view or annotate the statement they received while assembling records for the student loan interest deduction. Copy A, the red page, is only scannable on official printed stock, so self-printed versions of that page are not filed with the IRS.
What Form 1098-E reports
Box 1 shows the interest the lender received on one or more qualified student loans during the calendar year. For loans made on or after September 1, 2004, that figure must include loan origination fees and capitalized interest received during the year.
Box 2 is a checkbox for older loans. When checked, it indicates that Box 1 excludes origination fees and capitalized interest for a loan made before September 1, 2004, in which case the borrower may still be able to account for those amounts using the guidance in IRS Publication 970.
Who issues it and who receives it
Any person or organization that receives student loan interest at or above the IRS reporting threshold in the course of a trade or business must file the form and furnish a statement to the borrower. Federal loan servicers, private lenders, and schools with institutional loan programs all fall under this rule. The threshold amount is stated in the current IRS instructions for Forms 1098-E and 1098-T.
Borrowers who paid less interest than the threshold may not receive a form even though the interest could still matter for their return, so servicer account statements are worth checking. A borrower with loans at several servicers can receive multiple 1098-E statements for the same year.
How the form is laid out
For servicer and lender teams preparing statements, the form is short:
- Recipient and lender information: the issuer's name, address, telephone number, and taxpayer identification number.
- Borrower information: the borrower's name, address, and taxpayer identification number, which can be collected with Form W-9S when it is not on file.
- Account number: an identifier distinguishing the borrower's account, useful when multiple statements are issued.
- Box 1: student loan interest received during the year, including origination fees and capitalized interest for loans made on or after September 1, 2004.
- Box 2: checked only when Box 1 excludes origination fees and capitalized interest on a pre-September 2004 loan.
- Copy handling: Copy A is filed with the IRS on official stock or electronically, and Copy B goes to the borrower.
How borrowers use their copy
The statement substantiates the student loan interest deduction, an adjustment to income claimed on the federal return subject to limits and income phaseouts described in Publication 970 and the Form 1040 instructions. The amount in Box 1 is the starting point, not automatically the deductible amount.
The IRS instructions on the form tell borrowers not to contact the lender for help figuring the deduction. Use the worksheet in the Form 1040 instructions or work with a tax professional, and keep the statement with your records.
Frequently asked questions
No. Your lender or loan servicer prepares and files it, then sends you a copy. You use the interest amount in Box 1 when working out the student loan interest deduction on your return.
Issuers are only required to file when the interest they received from you reaches the IRS reporting threshold for the year. If you paid less than that, check your servicer's year-end account summary for the interest figure.
Each servicer that received qualifying interest at or above the threshold issues its own statement, so you may receive several 1098-E forms covering the same tax year.
Not necessarily. The deduction has annual limits and income phaseouts, and eligibility depends on your filing situation. Publication 970 and the worksheet in the Form 1040 instructions walk through the calculation.
It flags loans made before September 1, 2004 whose Box 1 amount excludes loan origination fees and capitalized interest. Publication 970 explains how to figure whether those amounts can be treated as deductible interest.
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