Overview of Federal and State Tax Benefits for Student Loan Holders – Tips for Lowering Taxes [2024]

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Students loan burden millions of individuals across the United States. Thankfully many states and federal employees agree and have created varying tax incentives to ease the burden for millions. Some of these tax incentives have saved me personally over $6,000. 

At the time of this writing, according to Nerd Wallet, U.S. student loan debt totals $1.74 trillion as of September 2023.

 

While federal student loan deductions offer valuable financial relief, many states also provide deductions to help ease the burden of student loan debt. 

In this blog post, we’ll explore the various state student loan deductions available across the United States, including eligibility criteria and where to find more information.

 

Student Loan Tax Breakdown 2024
Breakdown of Student Debt By Degree (Nerd Wallet)

Federal Student Loan Tax Incentives

Tax benefits created by the federal government are available to all regardless of state. Each benefit has its own stipulations but is generally fair game for anyone.

1. Student Loan Interest Deduction:

    •  Description :The Student Loan Interest Deduction allows eligible borrowers to deduct up to $2,500 of the interest paid on qualifying student loans from their taxable income.
    • Eligibility: To qualify, borrowers must meet income requirements and have paid interest on qualified student loans.
    • Expiration: No expiration date.
    • Supporting Documentation: IRS Publication 970

2. Lifetime Learning Credit (Non-Refundable):

    • Description: The Lifetime Learning Credit provides a tax credit of up to $2,000 per tax return for qualified education expenses, including tuition, fees, and course materials.
    • Eligibility: Available to eligible students and parents who pay qualified education expenses for eligible students enrolled in eligible educational institutions.
    • Expiration: No expiration date.
    • Supporting Documentation: IRS Publication 970

3. American Opportunity Tax Deduction:

    • Description: The American opportunity tax credit (AOTC) is a credit for qualified education expenses paid for an eligible student for the first four years of higher education. You can get a maximum annual credit of $2,500 per eligible student. 
    • Eligibility:
      • Be pursuing a degree or other recognized education credential
      • Be enrolled at least half time for at least one academic period* beginning in the tax year
      • Not have finished the first four years of higher education at the beginning of the tax year
      • Not have claimed the AOTC or the former Hope credit for more than four tax years
      • Not have a felony drug conviction at the end of the tax year
    • Expiration: No Expiration Date
    • Supporting Documentation: IRS Publication 970

       

State Student Loan Tax Incentives

While federal student loan deductions offer valuable financial relief, many states also provide deductions to help ease the burden of student loan debt.

1. State Income Tax Deductions for Student Loan Interest:

        • Description: Some states offer deductions for student loan interest paid, similar to the federal Student Loan Interest Deduction.
        • Eligibility: Eligibility criteria vary by state but typically include residency and income requirements.
        • Expiration: Varies by state; check individual state tax laws.
        • Supporting Documentation: Check your state’s department of revenue or tax website for specific details.

2. State Tax Credits for Student Loan Payments:

        • Description: Certain states provide tax credits for making student loan payments, which can reduce the amount of state income tax owed.
        • Eligibility: Eligibility requirements vary by state and may include factors such as income level and loan type.
        • Expiration: Varies by state; review state tax laws for details.
        • Supporting Documentation: Refer to your state’s department of revenue or tax website for comprehensive information.

3. State Grants or Loan Forgiveness Programs:

        • Description: Some states offer grants or loan forgiveness programs to incentivize residents to pursue higher education and remain in the state.
        • Eligibility: Eligibility criteria vary widely by program and may include factors such as occupation, field of study, or service commitment.
        • Expiration: Varies by program; consult program guidelines for details.
        • Supporting Documentation: Visit your state’s higher education or financial aid department website for program details and application information.

Wrap Up

Now that you know about what some of the type of programs are to help save you money. Let’s talk about how to get started.

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