[johnrodg81]

Hi,

I'm a non-resident alien from England and as part of my degree I am partaking in my 2nd paid internship in Washington D.C. which is run by the CIEE in Boston (U.S. Government's Exchange Visitor Program). The question is what can I claim for as a deduction. In 2006 I claimed for my return flights to the U.S. on my 1040NR. I plan to do this again this year but can I also claim for my Visa which was $100 and also my CIEE training program which was $1,500.00. Is there also anything that I can clain i.e. moving costs?

Any help would be appreciated,

Thanks.

[AtlantaTaxExpert]

If your internship is less than one year, you CANNOT claim moving expenses, but you CAN claim daily living expenses as part of a temporary job assignment.

If the internship is MORE than one year, then moving expenses are allowed, but only TO the U.S. not returning to England.

[johnrodg81]

My internship lasts from August 1st to July 31st, so in essence a year.

[AtlantaTaxExpert]

Okay, then deduct the daily living expenses.

[johnrodg81]

Which form would I file in order to deduct living expenses. Also, does the IRS publish a standard amount to deduct for living expenses?

Thanks

[AtlantaTaxExpert]

The form to claim the expenses is Form 2106.

You can get the IRS per diem rates from IRS Pub 1542.