Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns
other · IRS · Rule · Published 2002-04-29 · Effective 2002-04-29 · 67 FR 20901
Document
Document number
02-9931
Federal Register citation
67 FR 20901
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-04-29
Effective date
2002-04-29
Treasury docket
TD 8992
Abstract
This document contains regulations relating to the information reporting requirements under section 6050S for payments of interest on qualified education loans, including the filing of information returns on magnetic media. The final regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The regulations provide guidance to payees receiving interest payments on qualified education loans.