education expenses

My understanding is that I can pay someone else’s educational expenses without limit and without filing a Form 709, if I make payments directly to the institution.

What about for someone who’s already graduated, could I pay off their student loans, making payments directly to the loan provider?

TIA

No. The loan provider is not an educational institution.

You can pay their debt, but that payment is not exempt from the usual gift tax reporting.

—Peter

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