Here is why we talk about income.
If you pay interest on a credit card, the IRS could not care less.
But when you pay interest on a student loan, the IRS lets you use that interest payment to adjust your income.
So if in 2021, you made 45,000, and paid 2,000 in student loan interest, you 'adjusted" your income down to 43,000.
If the interest was "refunded" to you, you don't claim income because you got your interest payment back, you claim income because you need to claim that "adjustment" back.
I am surprised that they issued to you a corrected 1098-E for 2021, I would have guessed they would send you a 1099-MISC for 2022, but this is all a very new process and there are no real instructions for what to do.
The IRS does get copies of the 1098-E so I wonder if they will expect Taxpayers to amend.
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