Internship Expenses

[kgraghu]

My son went to different state for internship and received W2 form. His 80% of income through internship was used for flight, hotel, rental car and food. How to show these expenses to reduce the tax?

[SabrinaD2 · Accepted solution]

Unfortunately, expenses such as flights, hotels, rental cars, and food incurred during an internship are generally not deductible if your son received a W-2 form. The Tax Cuts and Jobs Act of 2017 eliminated the deduction for unreimbursed employee expenses for most taxpayers

• Unreimbursed employee expenses were once broadly deductible for W-2 employees, but the Tax Cuts and Jobs Act of 2017 suspended the deductions for most workers from 2018 to 2025.

[kgraghu]

Thank you for your quick response. Can I account these expenses as moving expenses and file accordingly?  Is it a good idea, if it works?

[LindaS5247]

The deduction for unreimbursed employee expenses  was removed by the Tax Cuts and  Jobs Act of 2017. You can click on this tool from the IRS to determine the deductibility  of moving expenses.  It is limited to certain armed forces members. Can I deduct my moving expenses?

Click here for Moving expenses to and from the United States.