My son interned for 4 months for a DC non-profit. He paid his air-fare, transportation, and meals. He also had weekly dry-cleaning costs.

They provided housing and a $200/week stipend for 40 hours of work. They issued him a 1099 in Box 7 of non-employee compensation.

What can he deduct for this internship?

Many thanks for your help.

Did he have a job the year PRIOR to the internship on which he filed a yax return?

If yes, he has established a "tax home" and he cam claim the internship as a temporary job and claim the airfare AND the daily living costs.

If no, then the airfare is all he can deduct on the Schedule C, and they may be questioned by the IRS.