Hi,

I am a student in Georgia on F-1 visa (Non-resident). I relocated for 3 months to Arizona for internship. Am I allowed to get tax deduction on the "Rental Payment for apartment" while living in Arizona? If yes, is some percentage applicable or in full? I think it has to be entered on Form 2106.

Thanks,
Justin.


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Justin:

Sorry, but you cannot claim daily living expenses (to include rent)while working your internship in Arizona, because,as a foreign student, you have NOT yet established a tax home in the U.S.

The IRS position is quite clear on this issue, and they have been examining tax non-resident alien tax returns for abuses of this deduction.