Unreimbursed employee expenses are not longer deductible on your federal return under the tax law that took effect under the 2018 Tax Cuts and Jobs Act.
California and New York still allow itemized deductions so you can enter those in Deductions & Credits > Job Expenses for W-2 Income.
- Type "2106" in Search in the upper right
- Select "Jump to 2106"
It's doubtful you have deductible business expenses related to living in New York for an internship.
The IRS has a concept called a Tax Home. A Tax Home is the place where you earn your money, even if it is not your permanent home. Expenses while staying at your tax home are not deductible.
Here is the IRS example:
Your family home is in Pittsburgh, where you work 12 weeks a year. The rest of the year you work for the same employer in Baltimore. In Baltimore, you eat in restaurants and sleep in a rooming house. Your salary is the same whether you are in Pittsburgh or Baltimore.
Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. You can’t deduct any expenses you have for meals and lodging there.
However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. You can deduct the cost of your round trip between Baltimore and Pittsburgh. You can also deduct your part of your family's living expenses for non-entertainment-related meals and lodging while you are living and working in Pittsburgh.
See Tax Home
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