That just means if you paid "qualified" education expenses, you paid them out of pocket, is all. As for the "loan" you have nothing to claim since it was not a "qualified" student loan. What matters here is in what tax year you paid for any qualified education expenses. If in 2019, then no problem. While there is no tuition and fees deduction any more, your out of pocket "qualified" education expenses may qualify you for some education credits, such as the American Opportunity Credit maybe.