Qualified Student Loan Interest
Generally, student loan interest is the interest paid during the year on a loan for qualified higher education expenses that were:
To qualify, a student loan:
Generally, qualified higher education expenses include tuition, fees, room and board, books, supplies, equipment, and other necessary expenses, such as transportation. Review the student loan interest at a glance tip in the 4012 for more information.
An eligible student is one enrolled in and carrying at least one-half the normal load for a qualified program.