I have a 1098-E form that has my mothers name on it as the Borrowers name. I have been making the monthly payments though, am I not eligible for this deduction?

[DawnC]

You can claim the student loan interest deduction in tax year 2025 if all of these apply:

You paid interest on a qualified student loan in tax year 2025

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 the qualified student loan

Your filing status isn't Married Filing Separately

[Hal_Al]

Q.  Am I not eligible for this deduction?

A. Yes. You are NOT eligible because you are not legally obligated to pay it.

Technically, you mother can't deduct it either, because she didn't actually pay it.