I have a client that has been paying his student loans for several years.  Last year the interest paid was some $8k plus and the maximum amount of $2500 was deducted on his 2020 tax return.  He just informed me that due to the CARES Act he has had his 2020 interest refunded back to him.  Therefore, we will have to amend his 2020 return.  My question is, will he receive a revised 2020 1098E?