Terry,

How about the situation where the student was paying on the loan for the first half of the year and did not have the funds to continue paying and the parents who are the co-signers paid for the last half of the year.  It would seem fair to allow them to each take one half of the total interest since they both paid.  And with that in mind would I put the total 1098-E on the student's return and then nominee out the portion that the parents paid.

John