Thanks David - it might be a stretch to deduct the costs (it won't be a loss, but it will eliminate much of the income). Seems like if you accept an externship in NYC, then that is your place of work such that travel and lodging costs would be non-deductible commuting expenses. Small amounts so likely its worth filing as you described on Sch C including the income and deducting the cost. Gross proceeds under $11,000 and costs between $6,500 and $8,000.
