I am filing a return for my daughter who is a full-time student. She had an internship in the summer and received a 1099-MISC. Can I deduct any expenses?

[viktoriyab11 · Accepted solution]

Yes. Since she received a 1099-MISC for work that she did during her internship, this will be considered self-employment income (subject to self-employment taxes). She will be able to claim business expenses related to this internship income. Please refer to this IRS link for more information about Business Expenses that you can deduct if you report this 1099-MISC as self-employment income.

[drodican1]

Can she deduct train rides to work and work clothes as an expense?

[viktoriyab11]

Commuting never deductible. The clothes deductible if its mandatory for her job and unsuitable for everyday wear