[morgan16]

I am a music business major in North Carolina that received an unpaid, credit only internship in Nashville. I was working at MAC Cosmetics in NC and re-located to the Nashville store. Am I allowed to take any deductions for the move? I have been in TN for the 1 year residency requirement.

[wnhough]

QUOTE," I am a music business major in North Carolina that received an unpaid, credit only internship in Nashville. . . Am I allowed to take any deductions for the move?"----No! The best chance for you to claim a deduction would be as an educational expense. To be deductible as an educational expense, the expense must be for education that maintains or improves your job performance or serves the purpose of the employer and is required by the employer or by law to keep salary, status or job, and the education is not part of a program that will qualify for a new trade or business. So,if you meet that criteria, then you can deduct tuition, books, supplies, lab fees, and similar items; certain transportation and travel costs; and other education expenses. Moving(relocation) expenses, however, would not be included, so it is not tax deductible.