Artículo Student loans.. Student loans.

id="en_US_2025_publink1000171964"> Student loans. Generally, if you are responsible for making loan payments, and the loan is canceled or repaid by someone else, you must include the amount that was canceled or paid on your behalf in your gross income for tax purposes. However, in certain circumstances, you may be able to exclude amounts from gross income as a result of the cancellation or repayment of certain student loans. These exclusions are for: Student loan cancellation due to meeting certain work requirements; Cancellation of certain loans after December 31, 2020, and before January 1, 2026 (see Special rule for student loan discharges for 2021 through 2025 , later); or Certain student loan repayment assistance programs. Exclusion for student loan cancellation due to meeting certain work requirements. If your student loan is canceled in part or in whole in 2025 due to meeting certain work requirements, you may not have to include the canceled debt in your income. To qualify for this work-related exclusion, your loan must have been made by a qualified lender to assist you in attending an eligible educational organization described in section 170(b)(1)(A)(ii). In addition, the cancellation must be pursuant to a provision in the student loan that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. . The cancellation of your loan won’t qualify for tax-free treatment if it was made by an educational organization or tax-exempt section 501(c)(3) organization and was canceled because of the services you performed for either organization. See Exception , later. . Educational organization described in section 170(b)(1)(A)(ii). This is an educational organization that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Qualified lenders. These include the following. The United States, or an instrumentality or agency thereof. A state or territory of the United States; or the District of Columbia; or any political subdivision thereof. A public benefit corporation that is tax exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. An educational organization described in section 170(b)(1)(A)(ii), if the loan is made: As part of an agreement with an entity described in (1), (2), or (3) under which the funds to make the loan were provided to the educational organization; or Under a program of the educational organization that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Special rule for student loan discharges for 2021 through 2025. The American Rescue Plan Act of 2021 modified the treatment of student loan forgiveness for discharges in 2021 through 2025. Generally, if you are responsible for making loan payments, and the loan is canceled or repaid by someone else, you must include the amount that was canceled or paid on your behalf in your gross income for tax purposes. However, in certain circumstances, you may be able to exclude this amount from gross income if the loan was one of the following. A loan for postsecondary educational expenses. A private education loan. A loan from an educational organization described in section 170(b)(1)(A)(ii). A loan from an organization exempt from tax under section 501(a) to refinance a student loan. See Pub. 4681 and Pub. 970 for more information. Loan for postsecondary educational expenses. This is any loan provided expressly for postsecondary education, regardless of whether provided through the educational organization or directly to the borrower, if such loan was made, insured, or guaranteed by one of the following. The United States, or an instrumentality or agency thereof. A state or territory of the United States; or the District of Columbia; or any political subdivision thereof. An eligible educational organization. Eligible educational organization. An e