# Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns
> **IRS** · Final and temporary regulations. · Published 2002-04-29 · Effective 2002-04-29 · 67 FR 20901
## Document
- **Document number:** 02-9931
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 20901
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/04/29/02-9931/information-reporting-for-payments-of-interest-on-qualified-education-loans-magnetic-media-filing)
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