Yes, you can claim the student loan interest deduction without receiving a Form 1098-E. The IRS allows taxpayers to claim the deduction even if they do not receive a Form 1098-E, as long as they meet the eligibility requirements and have paid qualified student loan interest during the tax year.
Eligibility Requirements for the Deduction
- You must have paid interest on a qualified student loan during the tax year.
- The loan must have been used to pay for qualified higher education expenses for you, your spouse, or a dependent.
- You must meet income limits (the deduction phases out for higher incomes).
- You cannot be claimed as a dependent on someone else’s tax return.
What is a Qualified Student Loan?
A qualified student loan is one that is:
- 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 (using Form W-9S if required).
Reporting Requirements for Lenders
Lenders are required to file Form 1098-E only if they receive $600 or more in student loan interest from an individual during the year. However, this does not mean borrowers must receive the form to claim the deduction. The form is informational and helps taxpayers verify their interest payments, but it is not required for claiming the deduction.
Source:
Form 1098-E Instructions (2025)
Disclaimer: Always verify details with the current IRS Form 1040 instructions, IRS Publication 970 (Tax Benefits for Education), and your state’s Department of Revenue. For complex situations, consult a CPA or tax attorney.