Sorry, no. The person who legally borrowed the money is the only person who can deduct the interest. However, your mom can deduct the interest as long as you were a dependent when the loan was taken out (even if you aren't a dependent any more) and she can deduct the interest even if you make the payments, because she can treat the payment as if she paid it with money that was a gift from you to her. So at least someone gets the deduction.