You cannot deduct student loan interest if the loan was from one of the following sources.  Loans from these sources are not qualified student loans.

• A related person.
• A qualified employer plan.

Related person.  You cannot deduct interest on a loan you get from a related person. Related persons include:

• Your spouse,
• Your brothers and sisters,
• Your half brothers and half sisters,
• Your ancestors (parents, grandparents, etc.),
• Your lineal descendants (children, grandchildren, etc.), and
• Certain corporations, partnerships, trusts, and exempt organizations.