New Jersey Institution of Higher Education Tuition does this work for an educator who went back to school for masters degree and used a student loan?

[b-giblock]

my tuition was 15,000

[Hal_Al]

Yes. The fact that you took out a loan does not disqualify you from claiming the deduction. YOU were still the one who paid the tuition. 

If you, your spouse, or your dependent enroll in and attend a New Jersey institution of higher education, you can deduct up to $10,000 for tuition costs.