“Sometimes when things are falling apart, they may actually be falling into place.” – J. Lynn

If you’ve got student loans hanging over you (especially if you’re behind or in default) it’s time to stop avoiding them – because the government just hit the “resume” button on collections.

As of May 5th, the Department of Education can start garnishing up to 15 percent of your after-tax wages (after a 30-day notice), intercepting your tax refunds, marking down your credit, and even reducing your Social Security checks if you’re not in a repayment plan.

But before you panic… take a deep breath. Because this is actually a chancefor you to build a smarter financial game plan – and use the tax code to work for you, not against you.

So, if you’ve got student loans (especially in default territory), it’s time to shift out of survival mode and into strategic mode.

How do you know if you’re in default?

Head over to studentaid.gov. If your loans are in default, you’ll see a not-so-subtle red banner telling you so – and it’ll point you to the Default Resolution Group (or a guaranty agency, if you’ve got older FFELP loans).

Technically, a federal student loan enters default after 270 consecutive days of missed payments (about nine months). If you’re behind but not quite at that point, you’re delinquent – and still at risk. Delinquency of 90 days or more may already be reported to credit bureaus. So even if you’re not in default yet, you need to take action now.

Your pathways out

If you’re already in default, you’ve got two main student loan repayment plans to get back into good standing:

1. Loan rehabilitation: You agree to make 9 on-time, voluntary monthly payments (typically based on your income and family size) within a 10-month period. Once completed, your loan is no longer in default, and the default status is removed from your credit report — although any late payments made before the default may still remain.

You’ll regain eligibility for deferment, forbearance, income-driven repayment plans, loan forgiveness, and other federal benefits. Rehabilitation usually results in lower collection costs compared to consolidation. The main drawback? You can only rehabilitate a loan once — it’s a one-time opportunity per loan.

2. Loan consolidation: This option allows you to combine your defaulted federal student loans into a new Direct Consolidation Loan. If your wages are being garnished or you’re under a court judgment, you may first need to make three consecutive, on-time, voluntary payments before you’re allowed to consolidate.

Once the consolidation is complete, your loan is no longer in default — and you regain eligibility for income-driven repayment (IDR) plans, Public Service Loan Forgiveness (PSLF), and other federal benefits.

However, unlike loan rehabilitation, consolidation doesn’t remove the default from your credit report — the default will remain and may impact your credit for up to seven years from the date of default.

Just know: These are one-time-only options. If you re-default after using both, your remaining student loan repayment plans become limited AND more expensive.

Your leverage

Yes, you need student loan repayment plans to get your debt taken care of. But beyond that, you also need to think forward. Because you have an opportunity here to optimize your tax situation while dealing with your student loans.

How do you do that? Here are a few strategies…

Strategy #1: If you’re paying student loan interest — even as little as 10 dollars a month on an IDR plan — you might be able to deduct up to 2.5K of that interest per year through the Student Loan Interest Deduction – if your income is low enough.

It’s an above-the-line deduction, meaning you can claim it without itemizing your taxes.

By “low enough,” I mean that the deduction begins to phase out if your modified adjusted gross income (MAGI) is over 85K (single) or 170K (married filing jointly), and it disappears entirely at 100K and 200K, respectively (2025 limits).

So if you’re a higher-income earner, this deduction may be out of reach — and it could be worth exploring other tax-savvy repayment or investment strategies instead.

Strategy #2: Your AGI = leverage. If you’re on an income-driven repayment (IDR) plan, your monthly student loan payments are based on your AGI. So if you contribute to pre-tax retirement accounts, you not only reduce your tax bill now, but you also lower your student loan payment.

Strategy #3: If you’ve got a generous employer, you might be eligible for a tax-free employer student loan repayment benefit. Through 2025, your boss can contribute up to 5.25K per year toward your student loans – and you won’t owe income tax on it.

Strategy #4: If you’re on the path to forgiveness — whether through an income-driven repayment (IDR) plan after 20–25 years or through Public Service Loan Forgiveness (PSLF) — it’s important to keep your eye on the long game. PSLF is tax-free, but for forgiveness under IDR plans, the forgiven amount is currently not taxable at the federal level through 2025, thanks to a provision in the American Rescue Plan Act.

However, unless that provision is extended, forgiveness could once again be treated as taxable income starting in 2026. That means you could face a “tax bomb” in the year your loans are forgiven — a big jump in reported income and a potentially hefty tax bill.

It’s wise to start planning years in advance with tactics like strategic Roth conversions, setting up an IRS installment agreement if needed, or gradually building a tax offset fund to soften the financial hit.

My encouragement to you in this: Don’t just make your payments and hope for the best. Leverage your tax situation to lighten the load now, AND build a more tax-optimized future. If you’re unsure what your next best step forward is with your student loans (or your child’s student loans), let’s talk:
212-247-9090

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