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Last Updated September 29, 2016
The student loan interest add-back is not required after the 2012 tax year.
Additional information is available for use in figuring the student loan interest add-back for the 2011 tax year.
Any required add-back will be the difference between the refigured deduction and the student loan interest deduction as reported on your 2011 federal income tax return, Form 1040, line 33, or Form 1040A, line 18.
For additional information for use in figuring the student loan interest add-back for the 2012 tax year, please see the tax form instructions for that year.