I've never seen anything about loan Fees. Sorry. The SBA has great info at their website, so that should be easy to resolve by a bit of research.

The Loan Payments (principal and interest) paid for by SBA (6 payments), the interest still is reported on 1098-Int and still is deductible. The Principal is not reported as if that was income; there should not be a 1099-Misc for that amount. Principal is never deductible, anyway.