Question:
What if you have an unsubsidized loan and you start repaying while still in school? I made one payment toward interest last year (I know that isn't deductible). So does my time start when I made the first interest payment, or does it start when the loan officially goes into repayment? (Six months after graduation or whatever)

Answer:
The only information published by the Treasury on this subject was contained in Notice 97-60 and were Questions and Answers. I am appending the whole section that referred to Student Loans. On this particular question, the answer seems to imply that the start date of the 60 month period is when repayment was required. I have to me that any voluntary repayments made before the start of the required repayment period would not taint the later start date.