I am reporting my Fulbright grant as wages in the Less Common> Miscellaneous Income section. I had read about deducting costs of airfare, lodging, and other business-related expenses via the Tax Home concept. When I enter these expenses in the employment expenses section, it does not seem to affect my taxable income. I am not sure if I entered this in the wrong section or if I misunderstood the concept.
Here is where I read about the tax home: https://www.irs.gov/individuals/international-taxpayers/fulbright-grants
"When a Fulbright grant is considered as wages, then several possibilities may be available to reduce your U.S. federal income tax on these wages. For example:
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If your tax home is in the United States, and you are temporarily in a foreign country away from your tax home in the USA for less than 1 year, then you may be able to deduct your airfare, local transportation, lodging, and food expense as itemized deductions reported on
Form 2106, Employee Business Expenses (or
Form 2106-EZ) and Schedule A of Form 1040. See Chapter 26 of
Publication 17, Your Federal Income Tax, for an explanation of the
Tax Home concept and
Away-From-Home expenses. See also
Publication 463, Travel, Entertainment, Gift, and Car Expenses."
