@karen-klausen-ma payments are not tax deductible. The interest is tax deductible up to $2500
the issue is not whether the loan is from a foreign country, the issue is who lent you the money.
Loans from the following sources aren't qualified student loans.
• A related person.
• A qualified employer plan
please review page 31
https://www.irs.gov/pub/irs-pdf/p970.pdf
