No, a student intern generally cannot deduct housing, everyday food, or everyday transportation expenses on Form 1116, Line 2.
The IRS considers these to be personal living expenses, which are typically non-deductible for employees under current tax law. While Line 2 of Form 1116 is for deductions "definitely related" to foreign income, it is generally reserved for business-related expenses like moving costs to a foreign post or professional supplies.
If you qualify for the Foreign Earned Income Exclusion, you may be able to exclude or deduct certain housing amounts from your taxable income. You generally must meet the "Physical Presence Test" or "Bona Fide Residence Test" to qualify.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
