Opus 17
Level 15
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Deductions & credits

No. Transportation related to education is not a qualified education expense.  You can't include education expenses to qualify for the American Opportunity Credit, or Lifetime Learning Credit, or to reimburse using tax-deductible withdrawals from a 529 plan. 

https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses

 

As far as a work-related expense deduction, you can't deduct expenses from income you were never paid, so if this is an unpaid internship, you can't deduct mileage to get there.  (If it was paid, you might be able to deduct mileage depending on how the income was reported.)

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