My son has a student loan which I pay and he is a dependent on the tax form can I clam it

[jstrickland7]

Even if the loan is in his name not mine?

[CherylW]

If the loan is in your son's name, then you can NOT deduct it.

[CherylW · Accepted solution]

Yes, you may claim it, ONLY if you took the loan out.  If it is in your son's name, then you can not deduct it. 

This, from IRS Tax Topic 456: 

A qualified student loan is a loan you took out solely to pay qualified higher education expenses that were:  

• For you, your spouse, or a person who was your dependent when you took out the loan