@kpb1234 You can claim the deduction if all of the following apply:
- You paid interest on a qualified student loan in tax year 2023;
- You're legally obligated to pay interest on a qualified student loan;
- Your filing status isn't married filing separately;
- Your MAGI is less than a specified amount which is set annually;2023, the amount of your student loan interest deduction
is gradually reduced (phased out) if your MAGI is between
$75,000 and $90,000 ($155,000 and $185,000 if you file a
joint return). You can’t claim the deduction if your MAGI is
$90,000 or more ($185,000 or more if you file a joint return)
- and
- Neither you nor your spouse, if filing jointly, were claimed as dependents on someone else's return. Another taxpayer is claiming you as a dependent if they list your name and other required information on page 1 of their Form 1040, 1040-SR, or 1040-NR.
A qualified student loan is a loan you took out solely to pay qualified higher education expenses that were:
- For you, your spouse, or a person who was your dependent when you took out the loan;
- For education provided during an academic period for an eligible student; and
- Paid or incurred within a reasonable period of time before or after you took out the loan.
If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information about nonresidents or dual-status aliens, please see International taxpayers.
Here is a Q&A by the IRS if you can claim it.
https://itap1.for.irs.gov/owda/0/investigate/StudentLoanInterest_ITA/en-US/ScreenOrder~Main~qs%242fb488c1-dcb9-463c-bf15-5eddda5eb684%24global%24global
Do not enter yes if there are any questions if in anothers name as it is in yours ultimately.