I have 2 student loans, but interest paid on both are under $600 for the year 2005, so I didn't get any 1098E forms. Do I need any evidence to show the interest I'm claiming for adjustment? such as pay slips which shows the amount of interest paid?

Thanks

AtlantaTaxExpert

Kikko:

If you know the amount of interest you paid and can prove it if audited, go ahead and claim the interest (assuming your income is low enough to get a benefit from the deduction). Since there is no 1098-E, the IRS may ask for that proof, however, so keep those pay slips you cited.

kikko

should I attach those slips to the return? Thanks

AtlantaTaxExpert

Attaching a photocopy of the slips is a good idea.