Hello,
My son received fellowship for his work at a certain organization after he graduated college. Fellowship was his only compensation. He didn't receive 1099, instead his university sent him a letter : "The amount paid to you as a fellowship during the calendar year was $XXX. In accordance with IRS regs, our University does not report on IRS Form 1099 Misc the amount paid as fellowship to US citizens. Nonetheless, the income you received will generally be subject to federal and state income tax".
My question is, can my son deduct his travel, housing, meal etc. as a business expenses to lower the fellowship amount?
Thank you so much!
