Correct, if you didn't make any student loan payments in 2020, enter "$0" for student loan interest paid .
Individuals are "cash-basis" taxpayers, meaning they only pay tax on income received and can only claim deductions for amounts paid.
Even if you did not make any payments in 2020, interest on your student loan continued to accrue . When you begin making payments again, check with your lender to see how much of those payments are applied to interest and how much to principal. The interest payments will be deductible.
