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JGA Tax Services

Student Loan Interest Tax Deduction


Student loans. Many of us have them. All of us can’t wait to see them paid off.


Did you know that come tax time you may be able to deduct a portion of the student loan interest you paid during the year on a qualified student loan? According to the IRS, you may deduct the lesser of $2,500 or the amount of interest you actually paid during the year.


Be sure to take advantage of the Student Loan Interest Tax Deduction while you can, because the deduction is gradually reduced and eventually phased out when your modified adjusted gross income (MAGI) amount reaches the annual limit for your filing status.


A qualified taxpayer must claim this deduction as an adjustment of income, so he or she does not need to itemize his or her deductions.


Curious to know if you qualify? The IRS says you can claim the Student Loan Interest Deduction if all of the following apply:

  • You paid interest on a qualified student loan in the tax year 2020;

  • You're legally obligated to pay interest on a qualified student loan;

  • Your filing status isn't married filing separately;

  • Your MAGI is less than a specified amount which is set annually; and

  • Neither you nor your spouse, if filing jointly, can be claimed as dependents on someone else's return.


Confused about what’s considered a “qualified student loan”? Well, 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;

  • For education provided during an academic period for an eligible student; and

  • Paid or incurred within a reasonable period of time before or after you took out the loan.


If you paid $600 or more of interest on a qualified student loan during the year, you should receive a Form 1098-E (Student Loan Interest Statement) from the entity to which you paid the student loan interest.


Have questions? Reach out to us today! JGA Tax Services is here to help.


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