student loan interest deduction
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
student loan interest
|
| gptkbp:availableOn |
1997
|
| gptkbp:eligibleTaxpayer |
taxpayer legally obligated to pay interest
taxpayer not claimed as dependent |
| gptkbp:enactedBy |
gptkb:U.S._Congress
|
| gptkbp:fiscalYear |
2023
|
| https://www.w3.org/2000/01/rdf-schema#label |
student loan interest deduction
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:maximumDeductionAmount |
$2,500
|
| gptkbp:notAllowedFor |
married filing separately
employer-paid interest |
| gptkbp:phasesOutAtMAGI |
$155,000 (married filing jointly)
$75,000 (single) |
| gptkbp:relatedTo |
gptkb:American_Opportunity_Credit
gptkb:Lifetime_Learning_Credit education tax benefits |
| gptkbp:reportedOnForm |
gptkb:IRS_Form_1040
|
| gptkbp:subjectToIncomeLimit |
yes
|
| gptkbp:bfsParent |
gptkb:IRS_Form_1040A
|
| gptkbp:bfsLayer |
6
|