What do you mean by "authorized payer"? There is no such thing in the tax code. Unless your name in on the loan contract, you cannot deduct or claim it. Paying a loan for someone else is simply an non-deducible or reportable gift to that person unless it exceeded $14,000 (2017), or $15,000 (2018) in which case you need to file a gift tax return (form709).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
