Can Ryan claim the student loan interest as an above-the-line deduction for the loan he took for his father?

Ryan cannot claim the student loan interest as an above-the-line deduction for the loan he took out for his father because the loan must be used for qualified education expenses for the taxpayer or their spouse or dependents. In this case, since the loan was taken out for his father, Ryan is not eligible to claim that interest deduction. The IRS specifies that the interest deduction is only available for loans taken for the taxpayer's own education purposes or for education purposes for someone they directly support, such as a dependent. Therefore, since his father is not a dependent of Ryan, the interest from that loan does not qualify for the deduction.