Which IRS pub? You forgot to mention it, and I can't find it since I don't recall the pub number. I do know there's three requirements. I suspect that 1st requirement is that the student have been enrolled as such, in the year the loan was originated. Besides, if it wasn't originated in the same tax year the student enrolled, then the money would not have been designated as a "qualified" student loan by the lender anyway. :}
It does make sense that if my grandmother co-signed the loan, yet I was never in my life her dependent, then she should be able to deduct the interest if she actually paid it.
