Attention:

Do not download, print, and file Copy A with the IRS.

Copy A appears in red, similar to the official IRS form,
but is for informational purposes only. A penalty of $50 per
information return may be imposed for filing copies of forms
that cannot be scanned.
You may order these forms online at Forms and Publications
By U.S. Mail or by calling 1-800-TAX-FORM
(1-800-829-3676).
See IRS Publications 1141, 1167, 1179, and other IRS
resources for information about printing these tax forms.
TLS, have you Action Date Signature
transmitted all R
text files for this O.K. to print
cycle update? Page 1 of 6 of Form 1098-E (Page 2 is Blank) 2 T:FP:F

The type and rule above prints on all proofs including departmental O.K. to print
Date reproduction proofs. MUST be removed before printing. Responsible
scan organization
Revised proofs
requested

INK: Red, J-6983 - Separation for Form 1098-E Page 1

INK: Black - Separation for Form 1098-E Page 1

8484 VOID CORRECTED

RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student
Loan Interest
2007 Statement

Form 1098-E
RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender
Copy A
$ For
BORROWER’S name Internal Revenue
Service Center
File with Form 1096.
For Privacy Act
Street address (including apt. no.)
and Paperwork
Reduction Act
City, state, and ZIP code Notice, see the
2007 General
Instructions for
Account number (see instructions) 2 Check if box 1 includes loan origination fees Forms 1099, 1098,
and/or capitalized interest 5498, and W-2G.

Form 1098-E Cat. No. 25088U Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Page 3 of 6 of Form 1098-E 2
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

CORRECTED (if checked)

RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student
2007 Loan Interest
Statement
Form 1098-E
RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender
Copy B
$ For Borrower
BORROWER’S name
This is important tax
information and is being
furnished to the Internal
Revenue Service. If you
Street address (including apt. no.) are required to file a
return, a negligence
penalty or other sanction
City, state, and ZIP code may be imposed on you if
the IRS determines that
an underpayment of tax
results because you
Account number (see instructions) 2 Box 1 includes loan origination fees and/or overstated a deduction
capitalized interest (if checked) for student loan interest.

Form 1098-E (keep for your records) Department of the Treasury - Internal Revenue Service
Page 4 of 6 of Form 1098-E 2
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Borrower

A person (including a financial institution, a Account number. May show an account or other
governmental unit, and an educational institution) unique number the lender assigned to distinguish
that receives interest payments of $600 or more your account.
during the year on one or more qualified student
loans must furnish this statement to you. Box 1. Shows the interest received by the lender
during the year on one or more student loans
You may be able to deduct student loan interest made to you. For loans made on or after
that you actually paid in 2007 on your income tax September 1, 2004, box 1 must include loan
return. However, you may not be able to deduct origination fees and capitalized interest received
the full amount of interest reported on this in 2007. If your loan was made before September
statement. Do not contact the recipient/lender for 1, 2004, you may be able to deduct loan
explanations of the requirements for (and how to origination fees and capitalized interest not
figure) any allowable deduction for the interest reported in box 1.
paid. Instead, for more information see Pub. 970,
Tax Benefits for Education, and “Student Loan Box 2. Shows if loan origination fees and/or
Interest Deduction Worksheet” in your Form 1040 capitalized interest are included in box 1.
or 1040A instructions.
Page 5 of 6 of Form 1098-E 2
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

VOID CORRECTED
RECIPIENT’S/LENDER’S name, address, and telephone number OMB No. 1545-1576

Student
2007 Loan Interest
Statement
Form 1098-E
RECIPIENT’S federal identification no. BORROWER’S social security number 1 Student loan interest received by lender
$ Copy C
BORROWER’S name For Recipient
For Privacy Act
and Paperwork
Street address (including apt. no.) Reduction Act
Notice, see the
2007 General
City, state, and ZIP code Instructions for
Forms 1099,
1098, 5498,
Account number (see instructions) 2 Check if box 1 includes loan origination fees
and W-2G.
and/or capitalized interest

Form 1098-E Department of the Treasury - Internal Revenue Service

Page 6 of 6 of Form 1098-E 2
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Recipients/Lenders

General and specific form instructions are provided File Copy A of this form with the IRS by February
as separate products. The products you should use 28, 2008 (March 31, 2008, if filed electronically). To
to complete Form 1098-E are the 2007 General file electronically, you must have software that
Instructions for Forms 1099, 1098, 5498, and W-2G, generates a file according to the specifications in
and the 2007 Instructions for Forms 1098-E and Pub. 1220, Specifications for Filing Forms 1098,
1098-T. A chart in the general instructions gives a 1099, 5498, and W-2G Electronically or Magnetically.
quick guide to which form must be filed to report a IRS does not provide a fill-in form option.
particular payment. To order these instructions and Need help? If you have questions about reporting on
additional forms, visit the IRS website at www.irs.gov Form 1098-E, call the information reporting customer
or call 1-800-TAX-FORM (1-800-829-3676). service site toll free at 1-866-455-7438 or
Caution: Because paper forms are scanned during 304-263-8700 (not toll free). For TTY/TDD equipment,
processing, you cannot file Forms 1096, 1098, 1099, call 304-267-3367 (not toll free). The hours of
or 5498 that you download and print from the IRS operation are Monday through Friday from 8:30 a.m.
website. to 4:30 p.m., Eastern time. The service site can also
Due dates. Furnish Copy B of this form to the be reached by email at [email protected].
borrower by January 31, 2008.

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