[juzepe]

Hello,

I am a French student who did a 6-month internship in California last year, under a J1 visa. I am working on my tax return and read that I could claim my food and lodging expenses by filing a 2106EZ form, as my internship was less than one year long. I don't have any receipt for my food expenses so I was considering using the 'per diem rate'. Do I need to join any justification to my tax return? Should I just put the number of days I worked times the per diem rate of my location + the number of months times my rent (500$) on line 5?

I don't really know how this works, and it feels a little weird to just put a number without describing how I came to this result, but there seems to be nowhere in the form where I can provide more details.

Thank you very much in advance,
Julien

[AtlantaTaxExpert]

You get the food per diem rate for your location from Table 3 of IRS Pub 1542, and debit out a set amount per day for incidental costs (about $5 per day).

The food rate is a set amount per day times the number of days in country. The result is then divided by two.

The other expenses that can be claimed is rent and utility costs, and local transportation.

Note that the RS WILL look at your return closely. Make sure you qualify as the right type of intern, i.e. one related to a business purpose rather than a simple trainee, because the IRS may dis-allow the deductions on the basis that the trip had NO business purpose.

[juzepe]

Thanks a lot.
Do I have to divide the rent by two as well?
Also, I don't have to include the details of the calculations anywhere right?
I don't really understand the difference between a simple trainee and an intern with a business purpose, if I was a software engineer intern, can it be considered part of a business purpose?

[AtlantaTaxExpert]

Your internship is definitely business-related.

No, only the food cost is divided gy two.

[juzepe]

Thank you very much!

[AtlantaTaxExpert]

Glad to help!