https://www.thebalance.com/can-a-parent-deduct-student-loan-interest-795365
A parent can take the deduction only if they are personally liable for the loan.
This means that Stafford, Perkins, PLUS Graduate Loans, and all other educational loans students take out for themselves will not be deductible for a parent because the student is the borrower.
This deduction is actually an adjustment to your taxable income, which means you do not need to itemize your other deductions to get it. And you can take the standard deduction and still deduct your student loan interest.
