Bob,

Thank you for your reply.  That seems to be a fitting answer to allow the actual payor of the loan to deduct their share of the interest since they were guarantors and stepped up to the plate after the student was not able to pay.  If the student received the total 1099 would you then show the total on the students return and say less amount belonging to guarantor with ss# and pick up guarntor portion with a small explanation on the guarantors return.

Thanks,

John