About half of the more than $1 trillion in outstanding federal student Direct Loans are being repaid by borrowers using IDR plans. Some borrowers in IDR plans are now potentially eligible for forgiveness of their remaining loan balances after 20 or 25 years of payments. GAO was asked to review IDR forgiveness. This report examines: (1) how many loans have received IDR forgiveness and the extent to which Education ensures eligible loans receive forgiveness; and (2) the extent to which Education provides key information about IDR forgiveness to borrowers in IDR plans. GAO analyzed Education data on IDR loans that had been in repayment long enough to be potentially eligible for IDR forgiveness as of September 1, 2020, and data on loans forgiven as of June 1, 2021, the most recent data available. In addition, GAO interviewed Education and loan servicer officials, and reviewed documents from all nine servicers operating in 2020, Education requirements, and relevant federal laws and regulations. GAO is making five recommendations to Education, including that Education take steps to identify and address payment tracking errors, and ensure borrowers receive additional information about requirements for forgiveness and counts of qualifying payments. Education agreed with GAO's recommendations.