Education

what is the source of your bullets?  

 

here is what publication 970 states from the IRS: (page 34)

 

Can You Claim the Deduction?
Generally, you can claim the deduction if all of the follow-ing requirements are met.
•Your filing status is any filing status except married fil-ing separately.
• No one else is claiming you as a dependent on his or her tax return.
• You are legally obligated to pay interest on a qualified student loan.
• You paid interest on a qualified student loan.