[lcedwar]

Someone I know did his sabbatical in Germany and was able to get a per diem food allowance or deduction on his taxes. I think that he was able to get other deductions, as well, perhaps the airplane tickets, etc.

My husband did his unpaid internship in Italy this past summer to complete his Bachelor's degree. Our whole family moved and lived there during the 3 months that he did this. Can we claim any deductions for this? The person that I know filled out a schedule 1040 C, but it doesn't seem to really fit. Or does it?

Thanks in advance for any help!

[AtlantaTaxExpert]

It is likely your friend could show a direct relationship between his sabbatical and his work or trade. That is why he could claim the expenses on Schedule C. BTW, I think the deductions claimed are pretty shaky and would probably be disallowed if challenged by the IRS.

In your husband's case, the fact that he is doing it to complete a bachelor's degree completely negates any possibility to claim it as a valid work-related deduction. If it was a Master's degree or PhD, then maybe it could be justified, but the bachelor's degree is considered a basic educational requirement for a field of study or job, and the expenses associated with getting a bachelor's degree is specifically indentified by the IRS as NOT being deductible.