All,
I am an Indian citizen.
Status in US
Jul 2006 - Aug 2008 - F1
Oct 2008 - Oct 2009 - OPT
Oct 2009 - Till Date - h1.


Employment - Oct2008 - Till Date.

I am currently working as a direct employee for the past 1.5 years.

In the year 2009 - I have worked for 9 months under OPT. Is it valid for me to claim my rental, telephone, commute to work as Business expenditure for those 9 months ?

Appreciate your response.

No you can not deduct any of these expenses.
1. You can take home office deduction if you have home office required by your employer and the space is exclusively used for office.
2. Only if you have a separate phone for your job and is required by your employer.
3. Commuting miles are not deductible.