Regarding the student loan interest deduction, what is Todd's mother's status concerning the qualifications?

The student loan interest deduction allows eligible taxpayers to deduct interest paid on qualified student loans from their taxable income. For an individual to qualify for this deduction, they must be the person legally obligated to repay the loan, which typically refers directly to the student, and not someone else.

In this scenario, Todd's mother is not directly responsible for repaying Todd's student loans; therefore, she does not meet the qualifications for the deduction herself. The deduction is strictly for the borrower, which in this case is Todd, assuming that Todd is the one who took out the loan and is making payments on it. Todd's mother's relationship to the loan does not grant her access to the deduction, thus confirming her ineligibility under the specific requirements for the student loan interest deduction.