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.
If you pay the interest on the loan only you can claim the deduction. Just gift her the money to pay the loan so she can deduct the interest.
