I pay my son's student loan with a local bank. Can I claim these payments on my taxes with hi 1098-E?

[MarilynG1]

No, not if the loan is in your son's name.

If this applies, it's not your legal obligation to repay the loan.  You're basically 'gifting' him the payment amount.

Here's more info on Student Loan Interest. 

[Hal_Al]

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

1. You paid the interest
2. You are legally obligated to pay it (co-signing counts). If you are not a co-signer, then the answer is No. 
3. The student was your dependent, at the time the loan was used to pay for qualified educational expenses