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הוראות טופס 1098-E ו 1098-T

הוראות טפסים 1098-E ו 1098-T, הצהרת עניין הלוואות לסטודנטים והצהרת כוונון

2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Forms  
1098-E and 1098-T  
Student Loan Interest Statement and Tuition Statement  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
2. Make reasonably certain the person accessing the  
system and submitting the form is the person identified on  
Form W-9S,  
Future Developments  
3. Provide you with the same information as the paper  
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  
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 IRS.gov/pub/irs-irbs/  
Reminders  
General instructions. In addition to these specific  
instructions, you should also use the 2023 General  
Instructions for Certain Information Returns. Those  
general instructions include information about the  
following topics.  
Who must file.  
When and where to file.  
Electronic reporting.  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Specific Instructions for Form 1098-E  
File Form 1098-E, Student Loan Interest Statement, if you  
receive student loan interest of $600 or more from an  
individual during the year in the course of your trade or  
business.  
Penalties.  
Other general topics.  
You can get the General Instructions for Certain  
The $600 threshold applies to each borrower  
regardless of the number of student loans obtained by  
that borrower. However, you may file a separate Form  
1098-E for each student loan of the borrower, or you may  
file one Form 1098-E for the interest from all student loans  
of the borrower.  
Who must file. File Form 1098-E if you are a financial  
institution, governmental unit (or any of its subsidiary  
agencies), educational institution, or any other person  
who receives student loan interest of $600 or more from  
an individual during the year in the course of your trade or  
business.  
If more than one person has a connection with the loan,  
only the first person to receive the interest payment must  
file Form 1098-E. For example, a loan service or collection  
agent receiving payments on behalf of the lender must  
file.  
Information Returns at IRS.gov/1099GeneralInstructions  
Online fillable Copies B and C. To ease statement  
furnishing requirements, Copies B and C of Forms 1098-E  
and 1098-T are fillable online in a PDF format, available at  
complete these copies online for furnishing statements to  
recipients and for retaining in your own files.  
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,  
Qualified student loan. To be reportable for 2023, a  
student loan must be either:  
Subsidized, guaranteed, financed, or otherwise treated  
as a student loan under a program of the federal, state, or  
local government, or of a postsecondary educational  
institution; or  
Certified by the borrower as a student loan incurred  
solely to pay qualified higher education expenses. You  
may use Form W-9S to obtain the certification.  
Jul 20, 2022  
Cat. No. 27990J  
Box 1. Student Loan Interest Received by  
Lender  
Revolving accounts. Report interest paid on revolving  
accounts, such as credit card accounts, only if the  
borrower certifies that all the loan proceeds are solely  
used to pay qualified higher education expenses. You do  
not have to verify the borrower’s actual use of the funds.  
Do not report interest on mixed use loans.  
Loans under qualified plans. Do not report interest on  
loans made under a qualified employer plan, as defined in  
section 72(p)(4), or under a contract purchased under a  
qualified employer plan within the meaning of section  
72(p)(5).  
Enter the interest you received on a student loan(s) during  
the calendar year. For loans made on or after September  
1, 2004, you are required to include in box 1 payments of  
interest as described in Regulations section 1.221-1(f).  
Under that regulation, interest includes capitalized interest  
and loan origination fees that represent charges for the  
use or forbearance of money. See Regulations section  
1.221-1(f).  
Box 2. Checkbox  
Check this box if loan origination fees and/or capitalized  
interest are not reported in box 1 for loans made before  
September 1, 2004.  
Additional information. For more information about  
reporting student loan interest, see Regulations section  
1.6050S-3.  
Statements to borrowers. If you are required to file  
Form 1098-E, you must provide a statement or acceptable  
substitute, on paper or electronically, to the borrower. For  
more information about the requirements to furnish a  
statement to the borrower, see part M in the 2023 General  
Instructions for Certain Information Returns.  
Electronic delivery of Form 1098-E. Educational  
institutions, insurers, and lenders may present the option  
to consent to receive Form 1098-E electronically as part of  
a global “Consent To Do Business Electronically,”  
combining consent for electronic delivery of Form 1098-E  
along with other institutional student business functions  
such as admissions, registration, billings, and direct  
deposits.  
Specific Instructions for Form 1098-T  
File Form 1098-T, Tuition Statement, if you are an eligible  
educational institution. You must file for each student you  
enroll and for whom a reportable transaction is made.  
Also, if you are an insurer, file Form 1098-T for each  
individual to whom you made reimbursements or refunds  
of qualified tuition and related expenses.  
Exceptions. You do not have to file Form 1098-T or  
furnish a statement for:  
Courses for which no academic credit is offered, even if  
the student is otherwise enrolled in a degree program;  
Nonresident alien students, unless requested by the  
student;  
The global consent process must meet all the consent,  
Students whose qualified tuition and related expenses  
disclosure, format, notice, and access period  
are entirely waived or paid entirely with scholarships; and  
requirements for electronic furnishing of Forms 1098-E in  
accordance with the applicable regulations. For more  
information about the requirements to furnish a statement  
to each student, see part M in the 2023 General  
Instructions for Certain Information Returns.  
Students for whom you do not maintain a separate  
financial account and whose qualified tuition and related  
expenses are covered by a formal billing arrangement  
between an institution and the student’s employer or a  
governmental entity, such as the Department of Veterans  
Affairs or the Department of Defense.  
Truncating borrower’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of  
Form 1098-E may truncate a borrower’s TIN (social  
security number (SSN), individual taxpayer identification  
number (ITIN), adoption taxpayer identification number  
(ATIN), or employer identification number (EIN)) on payee  
statements. Truncation is not allowed on any documents  
the filer files with the IRS. A recipient’s/lender’s TIN may  
not be truncated on any form. See part J in the 2023  
General Instructions for Certain Information Returns.  
Recipient’s/lender’s name, address, and telephone  
number box. Enter the name, address, and telephone  
number of the filer of Form 1098-E. Use this same name  
and address on Form 1096, Annual Summary and  
Transmittal of U.S. Information Returns.  
Who must file. You must file Form 1098-T if you are an  
eligible educational institution. An eligible educational  
institution that is a governmental unit, or an agency or  
instrumentality of a governmental unit, is subject to the  
reporting requirements of Form 1098-T. A designated  
officer or employee of the governmental entity must satisfy  
the reporting requirements of Form 1098-T.  
If another person receives or collects payments of  
qualified tuition and related expenses on your behalf, the  
other person must file Form 1098-T. However, if the other  
person does not possess the information necessary to  
comply with the reporting requirements of Form 1098-T,  
then you must satisfy the reporting requirements of Form  
1098-T.  
Account number. The account number is required if  
you have multiple accounts for a recipient for whom you  
are filing more than one Form 1098-E. Additionally, the  
IRS encourages you to designate an account number for  
all Forms 1098-E that you file. See part L in the 2023  
General Instructions for Certain Information Returns.  
Also, if you are an insurer engaged in a trade or  
business of making refunds or reimbursements of  
qualified tuition and related expenses, you are required to  
file Form 1098-T. See the instructions for box 10, later.  
Eligible educational institution. An eligible educational  
institution is a college, university, vocational school, or  
other postsecondary educational institution that is  
described in section 481 of the Higher Education Act of  
1965 as in effect on August 5, 1997, and that is eligible to  
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Instructions for Forms 1098-E and 1098-T (2023)  
 
participate in the Department of Education’s student aid  
programs. This includes most accredited public, nonprofit,  
and private postsecondary institutions.  
Qualified tuition and related expenses. Qualified  
tuition and related expenses are tuition, fees, and course  
materials required for a student to be enrolled at or attend  
an eligible educational institution.  
Do Business Electronically,” combining consent for  
electronic delivery of Form 1098-T along with other  
institutional student business functions such as  
admissions, registration, billings, and direct deposits.  
The global consent process must meet all the consent,  
disclosure, format, notice, and access period  
requirements for electronic furnishing of Forms 1098-T as  
required by paragraphs (a)(2) through (6) of Regulations  
section 1.6050S-2. For more information about the  
requirements to furnish a statement to each student, see  
part M in the 2023 General Instructions for Certain  
Information Returns.  
The following are not qualified tuition and related  
expenses.  
Amounts paid for any course or other education  
involving sports, games, or hobbies, unless the course or  
other education is part of the student’s degree program or  
is taken to acquire or improve job skills.  
Truncating student’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of  
Form 1098-T may truncate a student’s TIN (social security  
number (SSN), individual taxpayer identification number  
(ITIN), adoption taxpayer identification number (ATIN), or  
employer identification number (EIN)) on payee  
Charges and fees for room, board, insurance, medical  
expenses (including student health fees), transportation,  
and similar personal, living, or family expenses.  
Academic credit. Academic credit is credit awarded by  
an eligible educational institution for the completion of  
course work leading to a postsecondary degree,  
certificate, or other recognized postsecondary educational  
credential.  
statements. Truncation is not allowed on any documents  
the filer files with the IRS. A filer’s TIN may not be  
truncated on any form. See part J in the 2023 General  
Instructions for Certain Information Returns.  
Example. Student A, a medical doctor, takes a course  
at University X’s medical school. Student A takes the  
course to fulfill State Y’s licensing requirement that  
medical doctors attend continuing medical education  
courses each year. Student A is not enrolled in a degree  
program at University X and takes the medical course  
through University X’s continuing professional education  
program. University X does not award Student A credit  
toward a postsecondary degree on an academic  
transcript for the completion of the course but gives  
Student A a certificate of attendance upon completion.  
University X is not required to file Form 1098-T for the  
course taken by Student A.  
Academic period. You must file Form 1098-T for each  
student who is enrolled in your institution for any  
academic period (for example, semester, trimester, or  
quarter) in 2023, but see Exceptions, earlier. Determine  
your enrollment for each period under your own rules or  
use one of the following dates.  
Student’s TIN and checkbox. Enter the student’s TIN,  
as provided to you on Form W-9S, Request for Student’s  
or Borrower’s Taxpayer Identification Number and  
Certification, or other form. If you solicited the student’s  
TIN in writing (Form W-9S or other form) for the current  
year, check the box. Also check the box if you obtained  
the student’s TIN in a prior year by making a solicitation in  
writing (Form W-9S or other form) or you obtained the  
student’s TIN in a prior year from his or her financial aid  
application or other form and in either case have no  
reason to believe the TIN previously obtained is incorrect.  
Check the box if the institution is filing the Form 1098-T  
with nothing in the field for the student’s TIN because the  
institution has no record of a TIN, but only if you made a  
written solicitation for the TIN on or before December 31  
of the year for which you are filing the Form 1098-T. By  
checking the box and filing Form 1098-T with the IRS (for  
electronic filers), you certify under penalties of perjury that  
you have in good faith complied with the standards in  
Regulations section 1.6050S-1 governing the time and  
manner of soliciting the TIN of the student. Filers who  
transmit paper forms to the IRS will make such  
30 days after the first day of the academic period.  
A date during the period when enrollment data must be  
collected for purposes of the Integrated Post Secondary  
Education Data System administered by the Department  
of Education.  
certification by signing Form 1096 in conjunction with filing  
the returns with the boxes checked in the fields  
A date during the period when you must report  
designated for the student’s identification number.  
enrollment data to the state, to your governing board, or to  
some other external governing body.  
Student’s address. In the student’s address box of  
Form 1098-T, enter the student’s permanent address.  
That is, enter the student’s home or other long-term  
address where he or she can receive forwarded mail. You  
may use a temporary address only if you do not know the  
permanent address.  
Information contact and service provider. You must  
provide your name, address, and telephone number. In  
addition, you may include information on a third-party  
service provider who filed the form or who may answer  
questions about the statement. Enter the service  
provider’s information in the box below the student’s name  
and address.  
Additional information. For more information about  
reporting on Form 1098-T, see Regulations section  
1.6050S-1. Also see Notice 2006-72, 2006-36 I.R.B. 363,  
guidance in a question-and-answer format on the  
information reporting requirements for Form 1098-T.  
Statements to students. If you are required to file Form  
1098-T, you must furnish a statement or acceptable  
substitute, on paper or electronically, to the student.  
Electronic delivery of Form 1098-T. Educational  
institutions may present the option to consent to receive  
Form 1098-T electronically as part of a global “Consent To  
Instructions for Forms 1098-E and 1098-T (2023)  
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You must provide the telephone number for the  
information contact at the institution. Generally,  
this is an administrative office or department. Do  
received from third parties (excluding family members and  
loan proceeds). This includes payments received from  
governmental and private entities such as the Department  
of Veterans Affairs, the Department of Defense, civic and  
religious organizations, and nonprofit entities. However,  
see Exceptions, earlier.  
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CAUTION  
not provide the institution’s general telephone number.  
Account number. The account number is required if  
you have multiple accounts for a recipient for whom you  
are filing more than one Form 1098-T. Additionally, the  
IRS encourages you to designate an account number for  
all Forms 1098-T that you file. See part L in the 2023  
General Instructions for Certain Information Returns.  
A scholarship or grant is administered and processed  
by you if you receive payment of an amount, whether by  
check, cash, electronic transfer, or other means, and such  
payment is designated as a grant or a scholarship by the  
payor, or the circumstances make it clear that the  
payment is a grant or scholarship. A Pell Grant is an  
example of a grant administered and processed by a  
college or university in all cases.  
Box 1. Payments Received for Qualified Tuition  
and Related Expenses  
Enter the total amount of payments received for qualified  
tuition and related expenses from all sources during the  
calendar year. The amount reported is the total amount of  
payments received less any reimbursements or refunds  
made during the calendar year that relate to the payments  
received for qualified tuition and related expenses during  
the same calendar year. The amount reported is not  
reduced by scholarships and grants reported in box 5.  
Include in this box the receipt of a payment of past-due  
qualified tuition or related expenses from a previous  
calendar year, but only if the educational institution  
previously billed the student for such amount(s).  
Box 6. Adjustments to Scholarships or Grants  
for a Prior Year  
Enter the amount of any reduction to the amount of  
scholarships or grants that were reported for any prior  
year after 2002.  
Box 7. Checkbox for Amounts for an Academic  
Period Beginning in January Through March of  
2024  
Check this box if any payments received for qualified  
tuition and related expenses reported for 2023 relate to an  
academic period that begins in January through March of  
2024.  
Box 2. Reserved  
This box is reserved for future use.  
Box 8. Check if at Least Half-Time Student  
Box 3. Reserved  
Check this box if the student was at least a half-time  
student during any academic period that began in 2023. A  
half-time student is a student enrolled for at least half the  
full-time academic workload for the course of study the  
student is pursuing. Your institution’s standard for a  
half-time student work load must equal or exceed the  
standards established by the Department of Education  
under the Higher Education Act and set forth in 34 C.F.R.  
section 668.2(b).  
This box is reserved for future use.  
Box 4. Adjustments Made for a Prior Year  
Payments received. Enter reimbursements or refunds of  
qualified tuition and related expenses made in 2023 that  
relate to payments received that were reported for any  
prior year after 2002.  
Amounts billed. Enter any reductions in charges made  
for qualified tuition and related expenses made during the  
calendar year that relate to amounts billed that were  
reported for any prior year after 2002.  
These requirements also apply to an adjustment made  
in connection with a nonresident alien for which the  
educational institution filed and furnished a Form 1098-T  
for the prior year.  
Box 9. Check if a Graduate Student  
Check this box if the student was a graduate student. The  
student is a graduate student if the student was enrolled in  
a program or programs leading to a graduate-level  
degree, graduate-level certificate, or other recognized  
graduate-level educational credential.  
Box 10. Insurance Contract Reimbursements or  
Refunds  
Box 5. Scholarships or Grants  
Enter the total amount of any scholarships or grants that  
you administered and processed during the calendar year  
for the payment of the student’s costs of attendance.  
Scholarships and grants generally include all payments  
If you are an insurer, enter the total amount of  
reimbursements or refunds of qualified tuition and related  
expenses that you made to the student during 2023.  
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Instructions for Forms 1098-E and 1098-T (2023)