The attached PDF file contains the IRS instructions for filing the 2009 1098e tax form and the 2009 1098t tax form.

Excerpt:

In addition to these specific instructions, you should also use the 2009 General Instructions
for Forms 1099, 1098, 3921, 3922, 5498, and W-2G. Those general instructions include information about the following topics. • Electronic reporting requirements.
• Penalties. • Who must file (nominee/middleman). • When and where to file. • Taxpayer identification numbers. • Statements to recipients. • Corrected and void returns. • Other general topics.
You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
Form W-9S.    You may use Form W-9S, Request for Student’s or Borrower’s Taxpayer Identification Number and Certification, to obtain the student’s or borrower’s name, address, social security number, and student loan certification to be used when filing Form 1098-E or 1098-T. Use of Form W-9S is optional; you may collect the information...

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