My son is a college student and his major requires him to take a internship with a company in his field of study in which he gets credits for. (He pays for the credits also). He was on a 7 month internship 100 miles away from both his home town and school. He was paid like a regular employee with the company. After his internship, he returned to school. Is his living and moving expenses tax deductable and if so, how would I deduct these.

He cannot claim moving expenses because he did NOT meet the time test (worked for 39 out of 52 weeks).

He cannot claim LIVING expenses because, as a student, he has NOT yet established a TAX HOME.

I understand he is getting royally screwed under this interpretation of the tax code, but no one has EVER said that U.S. tax laws are fair!

Sorry!