Hi,

I am a full-time student from Ohio. I had a paid internship in Delaware last summer. My employer just sent me the 1099-MISC, with $3,200 in Box 7, Nonemployee Compensation. To participate in this internship, I had to temporarily move to Delaware, so I rented an apartment there.

1. Would I be able to deduct the apartment rental expense on Schedule C? If so, what line would I list this deduction on?

2. Could I deduct the mileage expense driving to and from Delaware? If so, would I use the standard mileage rate of 55.5 cents per mile?

3. Could I deduct the mileage expense for commuting between the apartment and work?

Thank you very much.