[JoeSmith66]

Hi

I am an Irish student on F1 OPT in the US. Was studying for my degree in US university until May 2008 on F1 visa. Afterwards, working on F1 OPT. I know I don't need to pay Social Security Tax and Medicare and I don't. I also know that I am considered a non-resident alien and that I need to file forms 8843 and 1040nr. What I do not know is what expenses I am entitled to deduct e.g. room and board during my studies at the start of 2008, rent now while I work on OPT, travel to the US, state and local taxes, living expenses, household furniture expenses, charitable donations? Where would I find a list? I would like to find out the deductions I would be entitled to to make sure I make them.

Thank you

Joe.

[AtlantaTaxExpert]

Joe:

The answer is simple: You CANNOT deduct these costs.

REASON: The IRS looks at each case individually and determines if the taxpayer has yet to establish a tax home. College students in general and F-1 visa holders in particular are considered to have NOT established a tax home (home country does not count), so ANY move from the university to an internship/OPT/CPT does not qualify as a temporary job assignment, even if it is for only a few months.

[JoeSmith66]

But I must be able to deduct some of the above expenses e.g. state taxes, charitable donations, moving expenses not covered by employer right?

Thank you.

[MukatA]

On nonresident tax return, you can deduct itemized deductions like state taxes (either income tax or sales tax), charitable donations. You can deduct moving expenses not covered by the employer. Your U.S. Tax Return: Moving Expenses