College internship expenses: medical expense, work expense or college expense?

[AnyaJ]

Hello,

I had an internship as a part of my graduate degree and accumulated expenses that I don't know how to report on my tax return.

The internship was acquired by my school. Because the school managed my licensing paperwork, I had to pay some fees to the school. I'm not sure if these fees are considered tuition or something else.

Additionally, to begin the internship, I had to be medically cleared and paid for several visits to my personal doctor and company-contracted testing centers. There were also unreimbursed travel expenses while I traveled to the company (e.g. meals, hotel, cab/Uber rides). I already claimed the maximum reimbursements permissible through the company for the doctor visits, travel, meal, hotel, and cab/Uber ride expenses.

Finally, while interning at the company, I had a school report to complete and purchased supplies (e.g. paper, binders, pens, sticky notes, etc.).

How should I report each of these expenses?

Thank you in advance!

[JBedford]

Hi, @AnyaJ !

To answer your first question, as to whether or not the fees you paid to the school are considered tuition. I would say probably not, but you don't have to worry about answering that question. The school will provide you with a tax form next year called a 1098-T, Tuition Statement. This form will provide you with the total amount paid in tuition. 

As to your second question, unfortunately these expenses are not tax deductible, at least not any more. Assuming this was a paid internship, it's treated no differently than any other employment. There was a time when these unreimbursed employee expenses were tax deductible, but no longer. However, some states do still allow these deductions. Commuting expenses are not deductible, but the other expenses may be. 

Hope this helps!