My mother took out parent plus federal loans for my educations. I have been making the payments, but the 1099-E is in her name and her SSN. Can she use the deduction?

[morriss_jord]

My mother took out several parent plus loans for my college education. I've been making the payments on the loans. Can she deduct the interest payments?

[MinhT]

Per the IRS:

Generally, you can claim the student loan deduction if all of the following requirements are met. 

• Your filing status is any filing status except married filing separately.
• No one else is claiming an exemption for you on his or her tax return.
• You are legally obligated to pay interest on a qualified student loan.
• You paid interest on a qualified student loan.

As your mother did not make the payments on the loan, she cannot claim the student loan interest.