Cost of lodging when working an internship, can that be deducted?

[penn2017]

It was a paid internship in a state I did not live in so I had to pay my housing which totaled to about $3645.00

[WillK]

Yes you can deduct the fees you had to pay for your temporary housing while you were working the internship. Depending on how you were paid for the internship will determine how you deduct the expenses. If you were paid via W-2, you will put the deductions under Job Expenses for W-2 Income. If you were paid with a 1099-MISC, then you would enter the expenses under the 1099-MISC. When you enter in the income into the program, keep going through all the interview questions till you get to the deductions and credits section. 

[mb_mullen]

What about similar travel & housing for my sons unpaid internship

[TaxGuyBill]

@mb_mullen   You can deduct job expenses (as an Itemized Deduction, subject to the 2% limitation) up to the amount of job income received from that job.  If the job income was $0, then you can deduct $0 of job expenses.

[glenn_g]

Is this deduction available for an internship that was paid with neither W-2 nor 1099-MISC and therefore appears as "other income" on Schedule 1?  If so, where do I report the expenses?

[KathrynG3]

If you are reporting income without a W-2 or 1099-MISC, it would be considered earned income subject to self-employment tax. 

There is a new deduction after the Tax Cuts and Jobs Act called the Qualified Business Income (QBI) Deduction that further reduces her net income by 20% if you qualify for it. TurboTax will automatically cover this if you are eligible.

From the left menu>Federal>Wages & Income>from Add more income, look for Self-Employment and click Show More>Start and follow the prompts.

The Tax Cuts and Jobs Act eliminated unreimbursed employee business expenses subject to a 2% floor for most workers. Some exceptions, such as military, apply. Some states still allow a deduction for unreimbursed employee business expenses.

[Edunk]

I see that the answer to this question may have changed for tax year 2019. So, to clarify, if internship income was reported on a W-2, would lodging or meals and even meals while on month-long company trips be deductible?

[JohnW222]

No, this is no longer the case. 

Job-related expenses for employees are no longer deductible under the new law.  Please see the TurboTax Help article "Can employees deduct any job-related expenses?" for more information. 

[jbgth1121]

Just to clarify, do the Tax Cut and Jobs Act rules around eliminating deductions for employee business expenses also apply if you received a 1099-MISC and thus weren't a full employee of the organization?

[ThomasM125]

You may be able to deduct business travel expenses if you were away temporarily from your tax home for business. Temporary would normally mean for a period of less than one year, assuming you did not abandon your tax home for the job location.

In other words, you can't move pursuant to a new job, and then move back and simply claim you were away temporarily on business. It must be a situation where you expect to return to your tax home once the job is complete.

JohnW222 is right, the business travel deduction has been eliminated for most salary taxpayers on the federal tax return. However, it may be allowed on your state tax return.

So, unless you were self-employed (income reported on a form 1099-MISC in box 7), you will get little if any benefit from deducting the travel expenses on your federal tax return.

Also, meals while you are away on business travel are only 50% deductible. 

[mshunzie]

I will not be receiving a 1099 for my internship income.  How do I report that and can I deduct rent I paid if I am living in another state for this temporary internship?

[MarilynG1]

If you receive an internship and it covers any of your qualified tuition amounts, you could treat it as a scholarship and enter your info in the Education section in TurboTax.

If this applies, only the portion of your income not used for Qualified Education Expenses would be taxable income.

Click this link for more info on Internship Income as Scholarship.

Otherwise, the only way to deduct 'travel expenses' (lodging away from home) is to report the income as Self-Employment Income and pay self-employment tax.

Click this link for more info on Travel Expenses for Temporary Housing.

[lcolantuoni14]

I cannot find in trubot tax where this is - my son had summer intnership out of state and had 4700 in rent plus travel - where to i go in turbtoax? I looked under job related expenses and saw nothing for temporary housing and for moving expenses it only says for military. Am I suppposed to put this under w2 income andif so where is the section for temporary housing? or does it go somehwer under job expenses? I am cionfused please help - taxes are due !! I did extnsions and now having trouble finding this 

[lcolantuoni14]

where do i find job expenses under W2? I have premier version of turbtoax...my son had internsip iwth tmeporary housing 4700 and also travel expenses - but I cant find where to put it and taxes are due tomorrow - am i supposed to have a idfferent version of turbtotax for that type of deuction as the only sutff i see to deduct are for miliatry oir certain jobs - but you clearly said tmpreary housing for internship is ocvered under job expenses for w2 but i see not such thing under w2 income - please help! 

[Hal_Al]

@lcolantuoni14  Answered at your other post. https://ttlc.intuit.com/community/college-education/discussion/re-calculating-support-with-scholarsh...

W-2 employees cannot deduct job expenses, even for internships or other temporary "out-of-town" assignments. 

 You do not need to upgrade TurboTax.