Employer Deducted Income for Housing -- Is Anything Deductible? Also, Out of State Return

[ChicagoJ]

Hello!  My 19 year-old daughter worked at a lake resort over the summer (for 3 months).  We all live in IL and the resort is in MN.  The resort deducted $100 per paycheck for "Housing" (she lived in an employee cabin with all the other girls).  Is any of this deductible?  Living at the resort was a condition of employment (she couldn't live "offsite").  Hoping she can deduct something here.

On a related note, she is filing her Illinois taxes (she had another job, in Illinois, outside of the summer in MN).  Question:  As an Illinois resident, can she get back any of the MN taxes that were withheld from her paycheck?  How do I do that (via TurboTax, of course!!).  Thanks, all -- you are life savers!

[MaryK4]

Unfortunately, you cannot deduct the housing your daughter had to pay.  It would qualify as a Job Related expense, but this is not deductible for tax years 2018-2025; and it is an miscellaneous itemized deduction, so she would unlikely be able to benefit from the deduction regardless.  

She will need to file the Minnesota nonresident state tax first, then she will get a credit on her Illinois state tax return so that she is not double taxed.  See Multiple States—Figuring What's Owed When You Live and Work in More Than One State.

[ChicagoJ]

Thank you for helping me with the multiple states piece!!