A filer is the person or organization required by law to file information return forms with the IRS. A filer may be a payer, creditor, recipient of mortgage or student loan interest payments; educational institution; broker, barter exchange, person reporting real estate transactions; trustee or issuer of any educational savings account; individual retirement arrangement or medical savings account; lender who acquires an interest in secured property or who has reason to know that the property has been abandoned; or certain donees of motor vehicles, boats, and airplanes.