{"id":2631,"date":"2026-08-11T13:51:46","date_gmt":"2026-08-11T13:51:46","guid":{"rendered":"https:\/\/www.1099online.com\/blog\/?p=2631"},"modified":"2026-08-11T13:55:48","modified_gmt":"2026-08-11T13:55:48","slug":"how-to-file-form-1098-e","status":"publish","type":"post","link":"https:\/\/www.1099online.com\/blog\/how-to-file-form-1098-e\/","title":{"rendered":"How to File Form 1098-E for Tax Year 2026"},"content":{"rendered":"<h2>What Kind of Payment Does Form 1098-E Report?<\/h2>\n<p>The first step to understanding how to file Form 1098-E is knowing whether the requirement applies to you. This form is used to report $600 or more in student loan interest received from a borrower during the year.<\/p>\n<p>According to the Form 1098-E filing requirements, if you receive $600 or more in student loan interest from an individual borrower in a year, in the course of a trade or business, you must file.<\/p>\n<p>The Form 1098-E threshold applies per borrower, not per loan. And the student loan interest statement filing responsibility falls on the lender or servicer.<\/p>\n<p>Filers include financial institutions, governmental units and their agencies, educational institutions, and any other person who collects qualifying student loan interest.<\/p>\n<p>When more than one party is connected to a loan, only the first individual to receive the interest payment files. Before reporting qualified student loan interest, make sure the loan meets the IRS requirement for a qualified student loan<\/p>\n<h2>The Loans and Payments That Belong on Form 1098-E<\/h2>\n<p>A loan is considered reportable for 2026TY only if it is a qualified student loan under IRS rules. For student loan to be considered qualified as per Form 1098-E rules, the loan must be either:<\/p>\n<ul>\n<li>Subsidized, guaranteed, financed, or treated as a student loan under a federal, state, local government, or postsecondary educational institution program (or)<\/li>\n<\/ul>\n<ul>\n<li>Certified by the borrower as used solely for qualified higher education expenses, which is often documented using Form W-9S.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<th>Report on Form 1098-E<\/th>\n<th>Do Not Report on Form 1098-E<\/th>\n<\/tr>\n<tr>\n<td>Qualified student loan interest received in a year<\/td>\n<td>Interest on personal or mixed-use loans<\/td>\n<\/tr>\n<tr>\n<td>Capitalized interest made on or after September 1, 2004<\/td>\n<td>Interest on revolving accounts unless the borrower certifies all proceeds were used for qualified higher education expenses<\/td>\n<\/tr>\n<tr>\n<td>Loan origination fees for loans made on or after September 1, 2004, that represent charges for the use or forbearance of money<\/td>\n<td>Interest on loans made under a qualified employer plan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Information to Collect Before Filing Form 1098-E<\/h2>\n<p>Having the right data is essential in order to learn how to file Form 1098-E without any mistakes. For each borrower, collect:<\/p>\n<ul>\n<li>The borrower&#8217;s legal name, TIN, and mailing address<\/li>\n<li>Total student loan interest received during the calendar year<\/li>\n<li>Information needed to confirm that the debt is a qualified student loan<\/li>\n<\/ul>\n<p>You can use Form W-9S to collect the borrower&#8217;s TIN and loan certification, but it is optional. Filers can also use loan applications and financial aid forms for the same purpose.<\/p>\n<p><strong>Form 1098-E Pre-Filing Checklist:<\/strong><\/p>\n<ul>\n<li>Calculate the borrower\u2019s total interest<\/li>\n<li>Confirm the amount meets the $600 Form 1098-E threshold<\/li>\n<li>Verify the borrower TIN and legal name using TIN match<\/li>\n<li>Check whether Box 1 must include capitalized interest or loan origination fees<\/li>\n<li>Decide whether to file one form after aggregating the borrower\u2019s qualifying loans or use separate forms per loan<\/li>\n<\/ul>\n<h2>How to Accurately File Form 1098-E<\/h2>\n<p><strong>Filer section<br \/>\n<\/strong>Enter the name, address, and TIN of the filer exactly as used on the filer\u2019s information return. Use the same name and address on Form 1096 if paper filing.<\/p>\n<p><strong>Borrower section<\/strong><br \/>\nEnter the borrower&#8217;s legal name, address, and TIN as they appear in the loan records.<\/p>\n<p><strong>Box 1: Student Loan Interest Received by Lender<\/strong><\/p>\n<p>Enter the total student loan interest received from the borrower. For loans made on or after September 1, 2004, Form 1098-E Box 1 must include the capitalized interest and loan origination fees treated as charges for the use or forbearance of money.<\/p>\n<p><strong>Box 2: Checkbox<\/strong><\/p>\n<p>Check Box 2 when qualifying pre-September 1, 2004, fees or capitalized interest are not included in Box 1.<\/p>\n<table>\n<tbody>\n<tr>\n<th>Form Section<\/th>\n<th>What Is Reported There<\/th>\n<\/tr>\n<tr>\n<td>Filer\u2019s section<\/td>\n<td>Name, address, TIN<\/td>\n<\/tr>\n<tr>\n<td>Borrower\u2019s section<\/td>\n<td>Name, address, TIN<\/td>\n<\/tr>\n<tr>\n<td>Box 1<\/td>\n<td>Student loan interest received (include required capitalized interest and qualifying loan origination fees)<\/td>\n<\/tr>\n<tr>\n<td>Box 2<\/td>\n<td>Checkbox only for pre-2004 condition<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Form 1098-E Filing Deadlines for Tax Year 2026<\/h2>\n<p>All Form 1098-E filing requirements for tax year 2026 are due by February and March 2027. When a deadline falls on a weekend or legal holiday, it moves to the next business day.<\/p>\n<table>\n<tbody>\n<tr>\n<th>Action<\/th>\n<th>Due Date<\/th>\n<\/tr>\n<tr>\n<td>Furnish borrower copy (Copy B)<\/td>\n<td>February 1, 2027<\/td>\n<\/tr>\n<tr>\n<td>File with the IRS on paper<\/td>\n<td>March 1, 2027<\/td>\n<\/tr>\n<tr>\n<td>File with the IRS electronically<\/td>\n<td>March 31, 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Paper Vs Electronic Filing Workflow: Which Option Should You Use?<\/h2>\n<p>Student loan interest statement filing follows one of two paths depending on your total return volume. Understanding how to file Form 1098-E on paper versus electronically starts with the 10-return rule.<\/p>\n<p>If you file 10 or more information returns in aggregate across all form types, 1098-E electronic filing is required.<\/p>\n<table>\n<tbody>\n<tr>\n<th>Paper Filing<\/th>\n<th>Electronic Filing<\/th>\n<\/tr>\n<tr>\n<td>Use the official IRS scannable Copy A only. Do not use self-printed copies.<\/td>\n<td>Submit through the IRIS portal or use an IRS-authorized platform like 1099Online.<\/td>\n<\/tr>\n<tr>\n<td>Furnish Copy B to the borrower by February 1, 2027.<\/td>\n<td>Furnish Copy B to the borrower by February 1, 2027.<\/td>\n<\/tr>\n<tr>\n<td>Mail Copy A to the IRS by March 1, 2027.<\/td>\n<td>File with the IRS by March 31, 2027.<\/td>\n<\/tr>\n<tr>\n<td>Include Form 1096 as a transmittal document.<\/td>\n<td>Save your submission confirmation and acceptance records.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Form 1098-E Filing Errors That Could Become Compliance Risks<\/h2>\n<p>Most qualified student loan interest reporting errors come from classification problems and incomplete borrower records.<\/p>\n<ul>\n<li>Reporting interest on nonqualified or mixed-use loans<\/li>\n<li>Failing to aggregate interest by borrower before checking the $600 threshold<\/li>\n<li>Omitting required capitalized interest or loan origination fees from Box 1 for post-September 1, 2004, loans<\/li>\n<li>Using incomplete or unverified borrower TIN and name data<\/li>\n<li>Missing the 1098-E deadline 2027 for furnishing the borrower statement<\/li>\n<li>Filing on paper when the 10-return threshold requires 1098-E electronic filing and there is no waiver<\/li>\n<\/ul>\n<p><strong>Reduce the risk of noncompliance by completing the following steps:<\/strong><\/p>\n<ul>\n<li>Collect borrower TINs and verify them using TIN match<\/li>\n<li>Track interest by borrower throughout the year<\/li>\n<li>Reconcile Box 1 totals before year-end filing<\/li>\n<li>Keep proof of borrower statement delivery and IRS submission<\/li>\n<\/ul>\n<h2>FAQs<\/h2>\n<h5>1. Who must file Form 1098-E?<strong><br \/>\n<\/strong><\/h5>\n<p>Form 1098-E must be filed by any person or entity that receives $600 or more in student loan interest from an individual during the year, in the course of a trade or business.<\/p>\n<h5>2. What is the threshold for Form 1098-E for tax year 2026?<\/h5>\n<p>The Form 1098-E threshold is $600 or more in student loan interest from one borrower during calendar year 2026, applied per borrower<\/p>\n<h5>3. What goes in Form 1098-E Box 1?<strong><br \/>\n<\/strong><\/h5>\n<p>Form 1098-E Box 1 reports total student loan interest received during the year. For loans on or after September 1, 2004, it must also include capitalized interest and origination fees treated as interest<\/p>\n<h5>4. What is Form W-9S used for?<strong><br \/>\n<\/strong><\/h5>\n<p>Form W-9S is an optional form used to collect the borrower&#8217;s TIN and student loan certification.<\/p>\n<h5>5. Does the 10-return eFile rule apply to 1098-E filers?<strong><br \/>\n<\/strong><\/h5>\n<p>Yes. if there are 10 or more information returns in aggregate across all form types, for returns filed on or after January 1, 2024, electronic filing is required.<\/p>\n<div class=\" box-css sub-sec\">\n<p><strong>File Form 1098-E with 1099Online<\/strong><\/p>\n<p>Import borrower data in bulk, deliver recipient copies by mail or PDF, and transmit directly to the IRS.<\/p>\n<p><a class=\"btn rounded-btn\" href=\"https:\/\/app.1099online.com\/signup\" target=\"_blank\" rel=\"noopener\">eFile Form 1098-E<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What Kind of Payment Does Form 1098-E Report? The first step to understanding how to file Form 1098-E is knowing whether the requirement applies to you. This form is used to report $600 or more in student loan interest received from a borrower during the year. According to the Form 1098-E filing requirements, if you [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2633,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-2631","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-15"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to File Form 1098-E for Tax Year 2026<\/title>\n<meta name=\"description\" content=\"Learn how to file Form 1098-E for tax year 2026, including who must file, the $600 threshold, box instructions, the 1098-E deadline 2027, and eFiling rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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