Many people do not receive a 1098-E, often because the institution is only required to issue a form if the amount was over $600. The fact that you did not receive a 1098-E does not prevent you from claiming the interest, as long as the loan is a "Qualified Student Loan."
The IRS defines a Qualified Student Loan as follows:
This is a loan you took out solely to pay qualified education expenses (defined later) that were:
- For you, your spouse, or a person who was your dependent when you took out the loan;
- Paid or incurred within a reasonable period of time before or after you took out the loan; and
- For education provided during an academic period for an eligible student.
Loans from the following sources aren't qualified student loans.
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Related person. You can't deduct interest on a loan you get from a related person. Related persons include:
Your spouse;
Your brothers and sisters;
Your half brothers and half sisters;
Your ancestors (parents, grandparents, etc.);
Your lineal descendants (children, grandchildren, etc.); and
Certain corporations, partnerships, trusts, and exempt organizations.
Qualified employer plan. You can't deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan.
For more information, please see this IRS publication:
https://www.irs.gov/publications/p970/ch04.html#en_US_2015_publink1000178237
