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. Current Revision Form 1098-E PDF Instructions for Forms 1098-E and 1098-T (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1098-E Revisions About General Instructions for Certain Information Returns 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 Online Ordering for Information Returns and Employer Returns Other Current Products Related About Form 1096, Annual Summary and Transmittal of U.S. Information Returns About Form 1098-T, Tuition Statement About General Instructions for Certain Information Returns About Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification
