My wife is nurse practitioner. She opened her own virtual practice through a PLLC. She's going to earn $100k this year. Can her business pay her student loans?

[Bsch4477]

No. That’s not an expense of her business. Education to start a new business is not deductible. She can deduct the interest on her return to a maximum of $2,500.

[Hal_Al]

Q. Can her business pay her student loans?

A. No.  As others have said, it's not a business expense.  It also doesn't qualify as an educational fringe benefit, basically because her business has no other employees. For details on a qualified educational reimbursement plan, see:

https://www.irs.gov/newsroom/reminder-educational-assistance-programs-can-help-pay-workers-student-l...

and the contained link https://www.irs.gov/forms-pubs/about-publication-15-b