My daughter worked at internship in Maryland for 2 months. She had to live in apartment during that time, is this deductible? She needs to files but is still a dependent

[mpster]

I know she needs to file her own return but we will still be claiming her as a dependent.  We paid form her expenses, apartment, food etc and she used her internship salary to reimburse us. We also paid for an online summer college class that she took at her school while working.

[MichaelMc · Accepted solution]

Room and board, or the equivalent, paid during any educational program, including an internship, is not a tax-deductible expense.

Tuition and fees for the summer online course, if part of your dependent's degree program, would be included with all other qualified tuition and fees for the tax year in determining the student's educational tax credits or deduction.

For more information, please see IRS Pub. 970 Tax Benefits for Education.