Q. I want to take over making the payments on the loans; but I want her to be able to claim the interest deduction. Can we do that without running afoul of the IRS?
A. Yes
Pub970: Student Loan "Interest paid by others. If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest."
Reference: https://www.oregonlive.com/taxes/2011/02/can_i_claim_the_student_loan_i.html
