How can I claim interest on student loans from garnishment for my past student loans. I have a printout of the interest thru their atty but no 1098E. It's $1,596.72.

Even if your wages are being garnished, you can still deduct any student loan interest you've paid if you qualify.

You can claim the deduction if all of the following apply:

• You paid interest on a qualified student loan in tax year 2022;
• You're legally obligated to pay interest on a qualified student loan;
• Your filing status isn't married filing separately;
• Your MAGI is less than a specified amount which is set annually; and
• Neither you nor your spouse, if filing jointly, can be claimed as dependents on someone else's return.

See IRS Topic 456 for more information.

However, for all of 2022, payments were paused and the interest rate was set to 0% for eligible federal student loans, so the majority of federal student loan borrowers will have paid no interest in 2022. See here for more information. Since your payments were in arrears, you may have paid interest that accrued in prior years.

If you didn't receive Form 1098-E, ask your lender or loan servicer for a copy. A copy of the form, as well as details on how much interest you paid, may also be available in your online account portal.