This IRS FAQ states:
You can claim the deduction if all of the following apply:
- You paid interest on a qualified student loan in tax year 2021;
- You're legally obligated to pay interest on a qualified student loan;
- Your filing status is not married filing separately;
- Your modified adjusted gross income is less than a specified amount which is set annually; and
- Neither you nor your spouse, if filing jointly, can be claimed as dependents on someone else's return.
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.
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