My son graduated April 2018, 4 year degree, did 6 month internship with Beaumont Hospital for 6 months which cost $5,000. Where do I enter this expense on my tax return?

[stockml]

My son graduated from Oakland University in April 2018, 4 year degree. After graduation he had to successfully complete the School Medical Lab Science internship at Beaumont Hospital which cost. $5,000.  Where do I report the $5,000 on my tax return? 

His receipt from Beaumont states Sch Med Lab Science Tuition.

[Vanessa · Accepted solution]

It is not deductible.  This would be considered a job-related expense which would only be deductible to the person earning the money, however, under the new tax laws job-related expenses are not deductible so this is not a deductible expense on your return or his return.