Instructions for Forms 1098-E and 1098-T - Introductory Material

Future Developments

For the latest information about developments related to Forms 1098-E and 1098-T and their instructions, such as legislation enacted after they were published, go to or

What's New

A new checkbox was added to the Student's taxpayer identification no. box. This checkbox is for the purpose of certifying under penalty of perjury that you have complied with the standards promulgated by the Secretary for obtaining the student's TIN. See Student's taxpayer identification number and checkbox, in the Specific Instructions for Form 1098-T, later.


General instructions.   In addition to these specific instructions, you should also use the 2016 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.
  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions at or

Form W-9S.   You may use Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, to obtain the student's or borrower's name, address, taxpayer identification number, and student loan certification to be used when filing Form 1098-E or 1098-T. Use of Form W-9S is optional; you may collect the information using your own forms, such as admission or enrollment forms, or financial aid applications. You may collect the student's or borrower's information on paper or electronically.

Electronic submission of Form W-9S.

An educational institution, insurer, or lender may establish a system for students and borrowers to submit Form W-9S electronically, including by fax. Generally, the electronic system must:

  1. Ensure the information received is the information sent and document all occasions of user access that result in the submission,

  2. Make reasonably certain the person accessing the system and submitting the form is the person identified on Form W-9S,

  3. Provide you with the same information as the paper 
    Form W-9S, and

  4. Be able to supply a hard copy of the electronic 
    Form W-9S if the Internal Revenue Service requests it.

Also, if an electronic Form W-9S is used to obtain the borrower's certification that all the loan proceeds are used solely to pay qualified higher education expenses, your electronic system must require, as the final entry in the submission, an electronic signature by the borrower whose name is on Form W-9S. The signature authenticates and verifies the submission. See Announcement 98-27, which is on page 30 of Internal Revenue Bulletin 1998-15 at

Electronic reporting.   For Forms 1098-E and 1098-T, you must file electronically if you are required to file 250 or more returns. See part F in the 2016 General Instructions for Certain Information Returns for more information.

Penalties.   For Forms 1098-E and 1098-T, penalties may be imposed for failure to file or failure to furnish correct forms. However, under certain circumstances, the penalties may be waived. See part O in the 2016 General Instructions for Certain Information Returns for more information.

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