去年暑假在Rochester做了2个半月的intern，在那边自己租了一间房，而且整个期间都是开的自己的车commute。W-2表上只显示第一栏total wage，并无显示从公司收到relocation或reimbursement。我想在报税的时候把那边的花费归入itemized deductions（使用form 2106-EZ Unreimbursed Employee Business Expenses），不知道这样做是否合理。

第一次碰到这种情况，还请过来人指教指教，呵呵。

I don't think you could claim itemized deduction for living and commuting.

You could claim your moving expense but not the living expense such as rents.

你是指应该用form 3903？但是要同时满足distance test和time test才行的说。对于我的intern来说，time test不满足。

引用:

原帖由 X 于 2008-2-21 04:19 PM 发表
I don't think you could claim itemized deduction for living and commuting.

You could claim your moving expense but not the living expense such as rents.

[ 本帖最后由 christing 于 2008-2-21 05:05 PM 编辑 ]

What I mean is you cannot claim your living expense in itemized deduction. They are not considered as unreimbursed business expense.

引用:

原帖由 christing 于 2008-2-21 05:03 PM 发表
你是指应该用form 3903？但是要同时满足distance test和time test才行的说。对于我的intern来说，time test不满足。