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    dream_catcher's Avatar
    dream_catcher Posts: 1, Reputation: 1
    New Member
    		  
    #1

    Feb 9, 2014, 09:13 AM
    Claiming tax deductions for internship relocation expenses.
    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
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
    		  
    #2

    Feb 9, 2014, 11:59 AM
    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!
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