Here is a link for you to check some of the miscellaneous restrictions that could prevent someone from claiming the student loan interest deduction.
https://turbotax.intuit.com/tax-tips/college-and-education/what-is-form-1098-e-student-loan-interest...
If you qualify, then the draft IRS forms indicate that the student load interest amount would go to Line 33 of Schedule 1 as an adjustment to income.
