My Son took a summer job out of state, can he deduct his out of state rent for the summer job? if so how?

[rswelter]

Son no.2 got a 1099nec of 10k while working a summer office  job out of state. Living out of state was required for the job. Can I deduct his temporary housing as an expense against the 1099nec earnings? If so how? 

son no.2 is filing resident return in pa. And non resident return in MA. 

Thanks very much.

[MinhT1]

No.

Your son can't deduct his out-of-state rent as an expense against his 1099-NEC income. It's considered a personal expense.

If applicable, he can deduct other ordinary and necessary expenses such as business mileage.

[rswelter]

would an uber to and from the airport be acceptable expense ? where can i find more on allowable expenses for this scenario?   thanks again. 

[DianeW777 · Accepted solution]

Yes, he could take the cost of trips to and from the airport. His business expenses would be anything he had to purchase specifically for the job that was not reimbursed.  Examples would be notebooks or other items that allow him to do his job. Review the business expenses to help him recall any items he purchased for the job.

• Taking Business Deductions
• IRS Guide to Business Expenses

@rswelter 

[Hajile99]

What if it was he was getting paid through a w-2? Does that change anything?

[RachelW33]

Yes, if he was paid as an employee (W2), none of the above expenses would be deductible.

Please see this TurboTax Help Article for more information: Can employees deduct any job-related expenses?

@Hajile99