Unpaid internship expenses deductible from other income earned while going to school?

[jeff-crossman]

My son earned income while going to school.  His school required him to do an Internship and it was out of state.  It was an "unpaid" internship, however, he had Travel expenses, and Lodging expenses, as well as food expenses while working at the internship.  Can these expenses be deducted from his other income?

[MichaelMc]

Unfortunately, no. Personal expenses such as travel, food, and lodging are only deductible as business expenses when and if they are viewed as ordinary and necessary to work that is being done with the expectation of making a profit.

Your dependent's unpaid internship has no profit motive; therefore, expenses cannot be deducted.