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1099 NEC

Hi! I had a summer internship where I worked as an "independent contractor" and received a 1099 NEC. Do you know if I had to move to another state for the summer internship to be able to access the "work space" (large coffee shop/hub) and other employees of the company, can I use the travel expenses to get there and back as well as the summer housing as tax deductions? Thanks! I can always clarify if more context is needed. I really appreciate any help I can get!

4 Replies

1099 NEC

The 2017 Tax Cuts and Jobs Act changed the rules for claiming the moving expense tax deduction. For most taxpayers, moving expenses are no longer deductible, meaning you can no longer claim this deduction on your federal return. This change is set to stay in place for tax years 2018-2025.

1099 NEC

Oh okay gotcha, thank you for the clarification! 

Level 15
Level 15

1099 NEC

Did you really move to a new home, or did you just travel to the other state on a temporary assignment for the summer, while maintaining your permanent home in your original state of residence? Did you stay in the new state after the internship ended, or did you go back to your original home state?

What I'm getting at is that, depending on the facts and circumstances, this might be business travel expenses rather than moving expenses. Since you were an independent contractor, i.e. self-employed, business travel expenses could be deducted from your business income. Take a look at Chapter 1 of IRS Publication 463.


1099 NEC

The OP doesn’t have a tax home that he traveled from since being a student is not a business. 

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