Unfortunately, expenses such as flights, hotels, rental cars, and food incurred during an internship are generally not deductible if your son received a W-2 form. The Tax Cuts and Jobs Act of 2017 eliminated the deduction for unreimbursed employee expenses for most taxpayers
- Unreimbursed employee expenses were once broadly deductible for W-2 employees, but the Tax Cuts and Jobs Act of 2017 suspended the deductions for most workers from 2018 to 2025.
