1099-NEC

[gjtax]

My son did a research project in another state. He is a full time medical student and he received $2000.00 for participating in the program. He was responsible for paying for his room and board for the eight week project.

Can we deduct his room and board of $5200for qualified expense?   

[MaryK4]

No you cannot deduct the room and board because they are considered personal living expenses.  Normally you can deduct expenses for traveling away from home from self- employment income, but because he did not have a principal place of business before the start of the trial, the research location is the principal place of business and he no longer is traveling away from home because his tax home.