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From Cellbe

You qualify for the sdnetut loan interest deduction only if you actually made a payment toward sdnetut loan interest during the tax year in question. The lender would send you a statement at the end of the year that shows your total interest paid.If your loans are deferred, although they are still accruing interest because they are unsubsidized, you are not actually making any payment toward that interest. Therefore, you would not qualify for that deduction.