Internal Revenue Service (IRS) · United States (federal)
Form 1098-E: Student Loan Interest Statement
Current revision: 2026 (checked on irs.gov, Oct 28, 2026)
IRS Form 1098-E (2026) for student loan interest of $600 or more: fill in the borrower copy, or see how box 1 feeds the Schedule 1 interest deduction.
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Form
1098-E
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- 2026
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1098-E is for
Form 1098-E reports student loan interest of $600 or more that a lender or loan servicer received from a borrower during the year. The lender files it with the IRS and sends Copy B to the borrower, who uses it to figure the student loan interest deduction on Schedule 1 (Form 1040). The PDF on irs.gov is the 2026 edition, for interest received in 2026. Borrower copies are due February 1, 2027.
Form 1098-E deadlines, 2027 filing season
Copy B to borrowers (January 31 is a Sunday) Source: irs.gov
Paper Copy A with Form 1096 to the IRS Source: irs.gov
E-filed 1098-E to the IRS through IRIS Source: irs.gov
Borrowers claim the student loan interest deduction with their 2026 return Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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- 1
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Who files it
- Loan servicers and collection agents that first receive the borrower's payments
- Banks, governmental units and schools that hold qualified student loans
- Any business that receives $600 or more of student loan interest from one borrower in a year
- Borrowers who paid interest on a qualified student loan in 2026
What you need
- Lender's name, address, phone and TIN
- Borrower's name, address and TIN (often collected on Form W-9S)
- Interest received in 2026, including origination fees and capitalized interest for loans made on or after September 1, 2004
- Which loans were made before September 1, 2004
- As a borrower: your filing status and income for the deduction worksheet
Line by line
How to fill out Form 1098-E
- 1
Check the $600 threshold
The threshold applies per borrower, not per loan. You may file one Form 1098-E for each loan or one for all of the borrower's loans.
- 2
Lender and borrower
Enter your name, address, phone and TIN, then the borrower's details; the 2026 form splits addresses into separate boxes. An account number is required if you file more than one 1098-E for the same borrower.
- 3
Box 1 — Interest received
Enter student loan interest received in 2026. For loans made on or after September 1, 2004, include loan origination fees and capitalized interest received in 2026.
- 4
Box 2 — Older loans
Check box 2 if box 1 leaves out origination fees or capitalized interest on loans made before September 1, 2004.
- 5
Print Copy B
Print Copy B for the borrower and keep a copy for your files. Don't print Copy A from this PDF for filing.
- 6
If you received one
Use the Student Loan Interest Deduction Worksheet in the Form 1040 instructions; the result goes on Schedule 1 (line 21 on the 2025 schedule). You can deduct only interest you actually paid, and limits apply.
Common Form 1098-E mistakes
- Applying the $600 threshold loan by loan; it applies to each borrower across all of their student loans.
- Leaving origination fees and capitalized interest out of box 1 for loans made on or after September 1, 2004.
- Both the lender and the servicer filing for the same interest; only the first person to receive the payment must file.
- Printing Copy A from irs.gov for filing; that copy can't be scanned.
- As a borrower, deducting the box 1 amount without the worksheet; the form warns you may not be able to deduct all of it.
Where to send it
Furnish Copy B by February 1, 2027 (January 31 is a Sunday), on paper or electronically if the borrower consented. File with the IRS by March 1, 2027 on paper or March 31, 2027 through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris); at 10 or more information returns in total, e-filing is required. Paper filers need the official scannable Copy A from IRS.gov/EmployerForms and a hand-signed Form 1096. Borrowers keep Copy B and claim the deduction on the 2026 return, due April 15, 2027.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1098-E: questions people ask
Which year is this Form 1098-E for?
It's the 2026 edition, for student loan interest received in calendar year 2026.
Can I deduct all the interest in box 1?
Not always. For 2025 the Form 1040 instructions allowed the deduction only if you didn't file married filing separately, weren't claimed as someone's dependent, and had modified AGI under $100,000 ($200,000 married filing jointly). Check the 2026 instructions when they're posted.
I paid less than $600 of interest and got no 1098-E. Can I still deduct it?
The lender only has to send the form at $600 or more, but the deduction depends on interest you paid on a qualified student loan, not on receiving the form. Get the amount from your loan statements or servicer.
Why are loan fees included in box 1?
For loans made on or after September 1, 2004, box 1 must include origination fees and capitalized interest received during the year. For older loans, box 2 tells you if they're left out; Pub. 970 explains how to figure them.
Why does my copy show only the last four digits of my SSN?
Lenders may truncate your TIN on your copy, but they report the full number to the IRS.
Can I print Copy A from this PDF and mail it to the IRS?
No. The IRS says Copy A in this PDF is for information only: the official printed Copy A is scannable, but a copy printed from the website is not, and a penalty may be imposed for filing forms it can't scan. E-file through IRIS or order official forms at IRS.gov/EmployerForms; the black recipient copies printed from the PDF are fine.
Do I need an account to fill in Form 1098-E in PDFBetter?
No. You can fill in the recipient copies without an account; downloading the finished PDF needs a free account. PDFBetter doesn't e-file with the IRS, so file Copy A through IRIS or on the official red form.