Answer:

Because your employer included your tuition reimbursement in your wages, you're treated as paying the tuition yourself out-of-pocket. To determine where to claim the educational expense, review all of the education credits and deductions available for the tax year. 

Also review your eligibility for taking the expense as an adjustment to income for a Qualified Performing Artist and/or Fee Basis Official on your tax return. See the Instructions for Form 1040 and 1040-SR  or Instructions for Form 1040-NR. You may need to attach Form 2106, Employee Business Expenses.

See Publication 970, Tax Benefits for Education for a full list.

 

Answer:

No. Your parents cannot claim the deduction for student loan interest on their tax return because you were not their dependent at the time they took out a student loan for you. However, you can claim the deduction with respect to the loan that you took out for yourself (assuming that you meet the other requirements for this deduction).