Does the student loan interest paid deduction only count if you have started making interest payments by the end of 2023?

[Hal_Al]

Q. Does the student loan interest paid deduction only count if you have started making interest payments by the end of 2023?

A. No.  

You can claim the interest deduction, if you meet the three requirements:

1. You paid the interest in 2023
2. You are legally obligated to pay it (co-signing counts)
3. If you are the parent, the student was your dependent, at the time the loan was used to pay for qualified educational expenses