 So remember that when you take out the actual loan, that means you're taking out the loan and getting the money. When you're paying back the student loan, that might be at a point in time after you've already gone through school, right? Because at that point in time, now you're paying back the student loan with the interest. So you're typically thinking about someone that possibly was in school or maybe is still in school, but now they're repaying the student loans, but they had to be loans that were qualified student loans if you possibly can get the interest deduction. So what does that mean? A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals who were eligible students. So number one, yourself or your spouse. So that should be fairly obvious, right? It was for you or the spouse. Number two, any person who was your dependent when the loan was taken out. So somebody, in essence, basically on your tax return. So this is the student loan deduction worksheet.