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Itemized Deductions Schedule-A


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Old 12-23-2013, 03:00 PM
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Unpaid Internship Deductions?

My wife accepted and is attending an unpaid internship this year in a different state. My questions surround whether or not we can deduct the cost of moving her down there, mileage, etc; and if we can deduct any of the apartment rental costs for the duration of the internship. From what i've read i believe we can claim the internship tuition itself and the associated fees, i'm just wondering what else we might claim. Any help would be great!



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Old 12-23-2013, 08:11 PM
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Originally Posted by jlh_2005 View Post
My wife accepted and is attending an unpaid internship this year in a different state. My questions surround whether or not we can deduct the cost of moving her down there, mileage, etc; and if we can deduct any of the apartment rental costs for the duration of the internship. From what i've read i believe we can claim the internship tuition itself and the associated fees, i'm just wondering what else we might claim. Any help would be great!
It seems that without a 1099 or w-2 from the company your spouse doing the internship is inelgible for any type of tax break for the cost she spent to participate in this unpaid internship. The best chance for her to claim a deduction would be as an educational expense. To be deductible as an educational expense, the expense must be for education that maintains or improves job performance or serves the purpose of the employer and is required by the employer or by law to keep salary, status or job, and the education is not part of a program that will qualify for a new trade or business.Once she meets that criteria, then she can deduct tuition, books, supplies, lab fees, and similar items; certain transportation and travel costs; and other education expenses. Moving expenses, however, would not be included.Even if she was not wasn’t a student and could prove that she qualified as an employee, a seasonal internship ,paid or unpaid, wouldn’t qualify for a moving expense deduction because it would not satisfy the “time test” requirement piece of the moving expenses criteria.



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