Student Loan Interest deduction

[Jack from Ohio]

Here is the e-mail from my client...

My daughter, who is no longer a dependent, received a 1098-E for the interest paid on her college loan.

 I co-signed the loan and am legally required to pay on the loan.  My daughter is not paying on the loan, and has in fact never paid on the loan.  The Texas Higher Education Coordinating Board made it clear, with the threat of garnishment, that I must pay the loan.

 The interest is close to $4000 a year.  I have not been submitting this form or claiming this on my tax return.

 Question: can I claim this interest on my return?  The 1098-E has her name and social security number on it.  But I am the one making all the payments.

My response:

Here is your answer…

The 1098-E has her name and social security number on it.  Therefore, she is the only person that can claim the deduction, on her tax return.  Who makes the payments, or the situation involved, is irrelevant to the IRS.

He is adamant that he can take the deduction.  Is he right, or am I?

[JimTaxes]

does this fit this:

.https://www.irs.com/articles/rules-deducting-student-loan-interest

[EricF]

From Publication 970,

Can You Claim the Deduction?

Generally, you can claim the deduction if all of the following requirements are met.

• Your filing status is any filing status except married filing separately.
• No one else is claiming an exemption for you 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.

I think your response is right if the student is the only person legally obligated to pay the interest, but if the parent is legally required to pay, and does pay, he meets the requirements.