Student Loan Interest Deduction

Is your student loan tax deductible? The answer is acollege, university or vocational school that meets the
qualified yes. For most people you can deduct thestudent aid program guidelines administered by the
interest paid on a student loan. However, there areU.S. Department of Education.
exceptions that you need to be familiar with.The interest payments are deductible over the life of
You may be able to deduct up to $2,500 of thethe loan, but the loan must be taken out to pay for
interest paid, which should lower your tax bill. And thethe educational expense. For example, if you take
good news is, you will not need to itemize yourout a personal loan for something other than your
deductions to claim the deduction. You cannot useeducation, you will not be able to deduct the interest
the 1040EZ Tax Form; you will need to use eitherpayments.
the 1040A Form or the 1040 Form.You can deduct the interest from almost any loan
If you are married, you must file a joint form, youthat is used specifically for your educational
cannot file separately. Also, if you can be claimed asexpenses. However, you cannot deduct the interest
an exemption by anyone else, you are ineligible forpaid to a relative.
the deduction.The qualifying expenses for a student loan include
To be eligible for the student loan interest deduction,tuition and fees, room and board, books, supplies and
you need to have taken the loan for yourself, yourother expenses. The IRS requires that you be able
spouse or your dependent. Interestingly, a dependentto identify where and how this money was spent.
does not necessarily have to be a relative, but itAs with all things from the IRS, there are qualifying
must be a person who receives most of theirlimits for the student loan interest deduction. If you
support from you.make over a certain income, you will not be allowed
The IRS also requires that the student be enrolled atto claim the deduction.
least half time in a program that leads to a degreeFor more details check with your tax preparer or IRS
from an eligible educational institution. This includes aPublication 970, Tax Benefits for Education.