A qualified student loan is a loan you took out solely to pay qualified higher education expenses that were:
- For you, your spouse, or a person who was your dependent when you took out the loan;
- For education provided during an academic period for an eligible student; and
- Paid or incurred within a reasonable period of time before or after you took out the loan.
You cannot include the interest from 2018 in 2019, but you may amend the tax return filed in 2018 to deduct the interest if it is of benefit to you.
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