I've read a lot indicating that it depends on the situation, and even the tax publications lead me to the same place. If the student is attending a public government program, then you can not deduct expenses, it is not a business, etc. However, many people host through third-party programs, for international students who attend private schools. This is a whole other animal, and I'd like to see more research here about that. All I have researched has led me to the same place that it WAS intended to earn money, that it IS a business, there is a contractual service being provided, therefore, in all forms, a business arrangement, and business income and related expenses. These providers receive a 1099 and are responsible for expenses of room setup, technology support, meals, etc. Can anyone speak to this?
