You cannot deduct student loan interest if the loan was from one of the following sources:
- A related person, OR
- A qualified employer plan.
Related Person: You cannot deduct interest on a loan you received from a related person. Related persons include:
- Your spouse,
- Your brothers and sisters,
- Your half brothers and half sisters,
- Your ancestors (parents, grandparents, etc.),
- Your lineal descendants (children, grandchildren, etc.), OR
- Certain corporations, partnerships, trusts, and exempt organizations.