Can I claim the student loan interest if my son's name is on the 1098-E, and he is not a dependent, but I paid the loans?

[ColeenD3]

You can claim the deduction if all of the following apply:

• You paid interest on a qualified student loan in tax year 2021.
• You or your spouse, if filing jointly, can't be claimed as dependents on someone else's return. (You can take the deduction as a student. If you're a parent making payments on your dependent student’s loan, you can also take the deduction).
• 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.

Here's how to enter your student loan interest. Follow these instructions whether or not you received a 1098-E from your lender:

1. Open (continue) your return in TurboTax if you don't already have it open
2. Search for 1098-E and select the Jump to link at the top of the search results
3. Answer Yes to the question Did you pay any student loans?
   • If you land on the Here's your 1098-E info (or Here's what you paid in student loan interest) screen, you can either edit an existing payment or add a new one
4. Follow the onscreen instructions

[Hal_Al]

Simple answer: only if you co-signed the loan (making you legally obligated).

You son may still be able to take the deduction, even though you paid it, under the theory that you  paying the expense is just a gift to him, and it was really his money (there was a "donative intent").