For both the state and Federal returns, it should be claimed by the person that made the payments (if they are listed as responsible for the loan)
If you are a co-signer on the loan (or your parent's co-signed for you) and you made the payments, you could claim. BUT if the loan is only in your parent's name, (or you are claimed as their dependent) only they can claim the interest payments.
For the Minnesota state return, the rules are similar.
"You are a full-year or part-year Minnesota resident.
You make payments on your own qualifying education loans during the tax year. For married couples, each spouse must have made payments on their own qualified loans.
You may not claim payments you made on someone else's loans or payments other individuals made on your loans."
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