If you receive student loan interest of $600 or more from an individual during the year in the course of your trade or business:
- file this form, and
- provide a statement or acceptable substitute, on paper or electronically, to the borrower.
Other Items You May Find Useful
Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S
Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically
Comment on Form 1098-E
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