2026 Form 1098-E (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1098e.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Attention:¶

Which Revision To Use for Which Year. We issue information returns up to a year in advance of when issuers will first file them. For all forms that we do not issue annually (such as Form 1040), the year of the revision date is the first year for which issuers are to use the form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC, Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for 2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first to report amounts for calendar year 2026 with the first filings with the IRS beginning in January 2027.

We release these and other information return forms and their instructions up to a year in advance of when you, as an issuer, are required to file them with the IRS. We do this because the information return forms have multiple uses. We also provide a copy of the form for the form issuer to use to furnish a copy of the form to the recipient. We require filers of information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish the information return to the recipient at the time they know what they will have to report to the IRS beginning the following January. For example, you cannot file the December 2026 revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026 until January 2027. However, you may want to furnish the recipient (the seller of the home) their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form 1099-S the following January, a year later, when the recipient may have a new mailing address. We therefore make the Form 1099-S for use in reporting 2026 sales available just before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient for sales beginning in 2026, even though the form can’t be filed with the IRS until January 2027. We also post drafts and final revisions of information returns well in advance so that issuers will know at the beginning of a year what information they need to collect during that year so they can report it to the IRS beginning in January of the following year.

Note: We make available Copy A for informational purposes only. Copy A appears in red, similar to the official printed form. However, official printed versions of Copy A are scannable, but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this PDF; we may impose a penalty for filing information return forms that we can’t scan. See part O in Publication 1099, General Instructions for Certain Information Returns, at IRS.gov/Form1099 for more information about penalties.

You may download and print Copy B and other copies of this form, which appear in black, to satisfy the requirement to furnish the information to the recipient.

If you have 10 or more information returns, in the aggregate, to file, you may be required to e-file information returns. You’ll find that it is easier and faster to e-file using our free Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order.

Note: The order limit for most information returns is 10 due to the e-file requirement.

See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

Student Loan Interest

Statement

Copy A

For Internal Revenue

Service Center

www.irs.gov/Form1099

For filing information,

Privacy Act, and Paperwork Reduction

Act Notice, see the General Instructions

for Certain Information Returns .

8484 VOID CORREC					CTED
RECIPIENT’S/LENDER’S name	RECIPIENT’S/LENDER’S name	RECIPIENT’S/LENDER’S name	RECIPIENT’S/LENDER’S name	RECIPIENT’S/LENDER’S name		Form1098-E 2026 OMB No. 1545-1576
Street address	Street address	Street address	Street address	Room/suite no.	Room/suite no.	Room/suite no.
City/town	State/province	State/province	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	1 Student loan interest received by lender $	1 Student loan interest received by lender $
RECIPIENT’S TIN	RECIPIENT’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
RECIPIENT’S TIN	RECIPIENT’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name
Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.
City/town	State/province	State/province	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	2 Check if box 1 doesnot include loan origination fees and/or capitalized interest, and the loan was made before September 1, 2004 . . . . . . .	2 Check if box 1 doesnot include loan origination fees and/or capitalized interest, and the loan was made before September 1, 2004 . . . . . . .

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 25088U

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)

Student Loan Interest

Statement

results because you overstated a deduction for student loan interest.

Copy B For Borrower

This is important tax information and is being

furnished to the IRS. 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

RECIPIENT’S/LENDER’S name						OMB No. 1545-1576 2026 1098-E Form
Street address	Street address	Street address	Street address	Room/suite no.	Room/suite no.	Room/suite no.
City/town	State/province	State/province	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Telephone number:	Telephone number:	Telephone number:	Telephone number:	Telephone number:	1 Student loan interest received by lender $	1 Student loan interest received by lender $
RECIPIENT’S TIN	RECIPIENT’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
RECIPIENT’S TIN	RECIPIENT’S TIN	BORROWER’S TIN	BORROWER’S TIN	BORROWER’S TIN
BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name	BORROWER’S name
Street address	Street address	Street address	Street address	Apt. no.	Apt. no.	Apt. no.
City/town	State/province	State/province	Country	ZIP/foreign code	ZIP/foreign code	ZIP/foreign code
Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	Account number (see instructions)	2 If checked, box 1 doesnot include loan origination fees and/or capitalized interest for loans made before September 1, 2004 . . . . . . . . .	2 If checked, box 1 doesnot include loan origination fees and/or capitalized interest for loans made before September 1, 2004 . . . . . . . . .

Department of the Treasury - Internal Revenue Service

Exceptions & meaning →

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 2026 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, and the Student Loan Interest Deduction Worksheet in the Instructions for Form 1040. Borrower’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS.

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 2026. 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 . Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.

Exceptions & meaning →