I am an international student on F-1 visa. I did an internship in the last summer for three months for which I moved from Indiana to Washington. The company I worked for, arranged my accommodation at a hotel for those 3 months, the expenses for which were included in my W-2 along with my salary in the wages box.

My question is that, can I claim a deduction for these three month living expenses under unreimbursed business employee expenses, in the form 2106 - EZ?

Any help regarding this is highly appreciated.

Thank you

No, you cannot claim those daily living costs.

The IRS has long taken the position that college students (be they foreign nationals or U.S. citizens) have NOT yet established a tax home.

Hence, in their view, any internship is NOT a temporary job assignment, and thus the student is NOT eligible to claim daily living expenses.

I HAVE argued that students who live at home when attending college are at a tax home (their parents), but that scenario does NOT apply to you.

Sorry!