Form 1098-E is distributed by loan “servicers”, otherwise known as the people who collect the payments. In some cases, this may be the actual lender of the loan, although sometimes an outside company is hired to collect payments. In either case, the servicer is required to send a 1098-E to anyone who pays $600 or more in student loan interest. Typically, the forms must be sent by the end of January. If you have multiple loans with different companies, you might receive multiple forms.
If you don’t receive your 1098-E form by the middle of February, you may have only paid less than $600 in interest. If you think you should have received a form, it’s recommended by the U.S. Dept. of Education that you contact your servicer directly. Generally, there is contact information on any communication you have received from the servicer.
Most loan companies have information on their websites or other communication regarding 1098-E during tax season. Some websites allow borrowers to login to their accounts online and print any interest documents or a 1098-E.