Hi,

I'm a non-resident alien from England and as part of my degree I am partaking in my 2nd paid internship in Washington D.C. which is run by the CIEE in Boston (U.S. Government's Exchange Visitor Program). The question is what can I claim for as a deduction. In 2006 I claimed for my return flights to the U.S. on my 1040NR. I plan to do this again this year but can I also claim for my Visa which was $100 and also my CIEE training program which was $1,500.00. Is there also anything that I can clain i.e. moving costs?

Any help would be appreciated,

Thanks.

If your internship is less than one year, you CANNOT claim moving expenses, but you CAN claim daily living expenses as part of a temporary job assignment.

If the internship is MORE than one year, then moving expenses are allowed, but only TO the U.S., not returning to England.

My internship lasts from August 1st to July 31st, so in essence a year.

Okay, then deduct the daily living expenses.

Which form would I file in order to deduct living expenses. Also, does the IRS publish a standard amount to deduct for living expenses?

Thanks

The form to claim the expenses is Form 2106.

You can get the IRS per diem rates from IRS Pub 1542.