<prompt> Human: Im single, for 2016 I have over 2500 in student loan interest, and a Modified Adjusted Gross Income of about 81k. To get the student loan interest deduction I need to get my income under 80k, is it possible to make this happen? I was thinking about contributing to IRA, but Im over that limit as well. I have contributed 5500 to Roth IRA every year for the past 4 years if that helps at all, maybe I could do a conversion or re-characterization? Any ideas are welcome, I am in 25 federal, and 7.05 state tax bracket, so any deduction helps a lot.  <response>: To get the student loan interest deduction I need to get my income under 80k, is it possible to make this happen? Just remember that from 65-80k its phased out student loan interest deduction, so only getting it just below 80k may not give you a huge deduction anyways. 