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.
None at this time.
Other Items You May Find Useful
About 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 (PDF)