Standard 10-Year vs. SAVE: Side-by-Side

Standard 10-year vs. SAVE plan comparison — $45,000 balance, $40,000 income

FactorStandard 10-YearSAVE Plan
Payment calculationFixed based on balance and rateBased on 5–10% of discretionary income
Monthly payment ($45K balance, $40K income)$510~$108
Total payments (20 years)$61,200 (paid off at yr 10)$25,920 (if constant income)
ForgivenessNone — paid in fullAfter 20 years (undergrad) or 25 (grad)
Tax on forgivenessNot applicableForgiven amount taxable (through 2025 at least)
Best forManageable payments, lowest total costHigh debt-to-income, PSLF, or forgiveness path

When IDR Makes Mathematical Sense

IDR wins mathematically when the forgiven balance significantly exceeds the total extra interest paid on the extended timeline. The key variable: what would your payment have been under standard, and how much do you pay cumulatively under IDR before forgiveness?

📊When IDR Forgiveness Wins

Example: $80,000 balance, $38,000 income. Standard 10-year: $904/month, $108,480 total. SAVE: ~$100/month for 20 years = $24,000 total + forgiveness of remaining ~$50,000+ balance = net cost of $24,000 + tax on forgiveness (~$12,500 at 25%) = $36,500 total. IDR wins by $71,980 in this scenario.

The Forgiveness Tax Bomb: What to Know

Through 2025, student loan forgiveness under IDR is temporarily excluded from federal income taxes (American Rescue Plan provision). Beginning 2026, forgiven balances may be taxable as ordinary income. A $50,000 forgiven balance in the 22% bracket = $11,000 federal tax bill in the forgiveness year. Plan for this in advance by saving separately toward the expected tax liability.

Which IDR Plan is Right in 2025?

Federal IDR plan comparison — 2025

PlanPayment FormulaForgivenessBest For
SAVE5% discretionary (undergrad)20 years (undergrad) / 25 (grad)Most new borrowers — most generous terms
IBR (original)15% discretionary25 yearsPre-July 2014 borrowers
IBR (new)10% discretionary20 yearsPost-July 2014 borrowers
PAYE10% discretionary20 yearsPost-Oct 2007 borrowers, balance cap
ICR20% or fixed 12yr25 yearsParent PLUS loans only

Compare Standard vs. IDR for Your Situation

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