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E 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 IRS.gov/Form1098E or IRS.gov/Form1098T. You can get the General Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions. What s New E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, p.

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Related content

Instructions for Forms 1098-E and 1098-T (2025)
File Form 1098-E, Student Loan Interest Statement, if you receive student loan interest of...
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About Form 1098-T, Tuition Statement
Jun 6, 2025 — Eligible educational institutions file Form 1098-T for each student they...
Learn more
1098-E vs. 1098-T: What's the Difference?...
Oct 10, 2023 — 1098-E refers to the Student Loan Interest Statement. 1098-T pertains to...
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