IRS Extends Form 1098-E Information Collection, Seeks Comments

The Internal Revenue Service announced an extension of the information collection for Form 1098-E, noting that there is no change to the previously approved collection. The notice, FR Doc No. 2026-17839, invites public and agency comments on the continued requirement.

Form 1098-E, OMB Control No. 1545-1576, is used to report payments of $600 or more on student loans as required by Section 6050(b)(2) of the Internal Revenue Code. The collection applies to financial institutions, governmental units and other entities that must report to the IRS and the student borrowers. The affected public is identified as "Business or other for-profit organizations."

The IRS estimates 22,424,200 responses annually, with an average of 7 minutes per response, resulting in a total annual burden of 2,690,905 hours. These figures are included in the agency's burden estimate for the collection.

Written comments must be received on or before November 2, 2026 to be assured of consideration. Submissions should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1576" in the subject line. For additional information, LaNita Van Dyke can be contacted at 202-317-6009.

All comments will become part of the public record and may be summarized in the request for OMB approval. The IRS encourages commenters to avoid including confidential or sensitive personal information.