师傅，别等了。。。 唉。。

刚看个网页，也许你已经看过了。
http://www.studentloannetwork.com/financial-aid-101/taxcuts.php

Eligible educational institution. An eligible educational institution is any college, university, vocational school, or other post secondary educational institution eligible to participate in a student aid program administered by the Department of Education. It includes virtually all accredited, public, nonprofit, and proprietary (privately owned profit-making) post secondary institutions.

Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs. You can find a list of these foreign schools on the Department of Education's website at www.fafsa.ed.gov/index.htm. Click on “Find my school codes.” Complete the two items on the first page and click “Next.” Follow the instructions to search for a foreign school.

For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training.

An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility.

Tip
The educational institution should be able to tell you if it is an eligible educational institution.

不过呢，因为一年你最多只能抵２５００，　而且phaseout between $60,000 and $75,000 ($120,000 and $150,000 for joint returns) for tax years beginning in 2009。。师傅的ＡＧＩ要是超过了１５万也就别想这事了。）

偶爸妈认为２５万就富人了，他真的有点问题。