If you were the student and are legally obligated to pay the loan then the loan interest paid in 2019 and reported to you on a Form 1098-E is entered on your tax return as an adjustment to income.
To enter student loan interest paid -
Click on Federal Taxes (Personal using Home and Business)
Click on Deductions and Credits
Click on I'll choose what I work on (if shown)
Scroll down to Education
On Student Loan Interest Paid (Form 1098-E), click the start or update button
Or enter student loan interest in the Search box located in the upper right of the program screen. Click on Jump to student loan interest