From what I understand, tuition paid with student loans are eligible expenses for the American Opportunity Tax Credit, Lifetime Learning Credit or Tuition and Fee Deductions. This is stated on pages 12, 22, and 38 of IRS Publication 970.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p970.pdf">https://www.irs.gov/pub/irs-pdf/p970.pdf</a>
Hope this helps.
