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Lawan has been making payments on her federal student loan on an income-based repayment plan for the last 22 years. Under the terms of her

Lawan has been making payments on her federal student loan on an income-based repayment plan for the last 22 years. Under the terms of her plan, the remaining balance will be forgiven after another three years of payments, in 2025. Under law applicable for Tax Years 2020 through 2025, how will her loan forgiveness be treated on her federal return?

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