As with the student loan interest deduction, you will have to file your taxes jointly if you happen to be married to be eligible for these tax breaks. https://www.thefreewindows.com/downloads/default2.asp?h=elliey.us%2F%EC%9D%B4%EC%A7%80%EB%A1%A0%EC%97%90%EC%84%9C-%EB%B0%B0%EC%9A%B0%EB%8A%94-%ED%9A%8C%EC%83%9D%ED%8C%8C%EC%82%B0-%EC%9B%83%EC%9D%8C%EA%B3%BC-%EC%9E%AC%EC%A0%95%EC%9D%98-%EA%B5%90%EC%B0%A8%EC%A0%90%2F