First 60 months that payments are required. Loan deferrals do not qualify for that 60 month period. It is not up to the lending institution, it is up to the student or parent. First two years of postsecondary school in an eligible institution. Not including anything other than tuition expenses.
Tuition has to be reduced by grants and scholarships first.
There are income phaseouts. Grad expenses are eligible. IRS is no longer printing the 1040PC form. IRS form 3975 enables you to get on the IRS mailing list. Non-related dependents who are claimed on tax returns, must have lived in the household for the entire year.