Unfortunately, only the person who is legally obligated to pay the loan can deduct the interest. Please view the student loan interest deduction qualifications:
You can claim the student loan interest deduction if all of the following apply:
- You paid interest on a qualified student loan in tax year 2018;
- You can take the deduction as a student, or as a parent making payments on your dependent student’s loan. However, you or your spouse, if filing jointly, can't be claimed as dependents on someone else's return.
- You're legally obligated to pay interest on a qualified student loan;
- Your filing status isn't married filing separately; and
- Your MAGI is less than a specified amount, which is set annually.