Por lo general, puede tomar la deducción de intereses de préstamos estudiantiles si todos de los siguientes casos:
- Usted paga el interés durante el ejercicio fiscal de un préstamo estudiantil calificado.
- Su estado civil en cualquier estado excepto casado que presenta por separado.
- Su ingreso bruto ajustado modificado es inferior a: $ 70.000 si es soltero, cabeza de househgold, o la viuda de clasificación (ER), 140.000 dólares si es casado que presenta conjuntamente.
- Usted, o su cónyuge si presentan una declaración conjunta, no son reclamados como dependientes en la declaración de impuestos de otra persona.
Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2012.
The student loan interest deduction is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040).
For further information on Student Loan Interest: